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2011 (11) TMI 541 - CESTAT NEW DELHIRefund claim - Revenue contends that assessee showed excess quantity of inputs in ARE-1 to take the benefit of refund of Cenvat credit wrongly by including the amount of Cenvat credit of duty - Held that:- On going through the above findings as arrived on by Commissioner (Appeals) and the grounds of appeal raised by the Revenue in their memo of appeal, I find that the Revenue’s case is based on arithmetical calculations of input-output ratio and there is no evidence produced by Revenue to establish that the appellant had taken excess credit by showing excess receipts of inputs. In the absence of any evidence to that effect, findings arrived at by the Commissioner (Appeals) cannot be held to be perverse so as to interfere in the same - Decided against Revenue.
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