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2012 (4) TMI 540 - AT - Central ExciseDenial of rebate claim - Refund claim or rebate claim - Held that:- appellant had filed rebate claim and refund claim. Rebate claim stands allowed by the revisionary authority subject to condition that no refund is sanctioned to the appellant in respect of the claim filed by them. It was submitted during the hearing that appellant has received the rebate claim in terms of revisionary order passed by the Govt. of India. Therefore, in terms of the order of Govt. of India itself, the question of sanction of refund by the original authority consequent to the order in appeal passed by the Commissioner (Appeals) which is impugned before me, does not arise. Accordingly, the appeal filed by the Revenue is in-fructuous - Decided against Revenue.
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