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2011 (3) TMI 650 - HC - Central ExciseRefund - Duty paid under protest - Notification No. 22/2003 - capital goods were removed to their EHTP premises under the CT-3 certificate issued by the Department - The Original Authority rejected the refund claim on the ground that Notification No. 22/2003 cannot be availed in respect of the imported goods and that CT-3 procedure can be adopted only for goods, which are directly received from the factory - Hence, the Tribunal held that Notification No. 22/2003 is applicable as the goods have been removed only after considerable use and as such, they were entitled for refund of the duly paid under protest - Accordingly, the Tribunal has ordered for refund of the duty paid under protest - Decided in favour of assessee.
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