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2021 (3) TMI 1039 - GAUHATI HIGH COURTRefund of Excise Duty - benefits under the Northeast Industrial Policy - N/N. 20/2008-Central Excise dated 27.03.2008 - refund at special rates provided in the said notification in respect of the different categories of goods - HELD THAT:- As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, we are of the view that without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. This petition stands disposed of by directing the Principal Commissioner of GST Guwahati to consider the aforesaid application of the petitioner dated 20.05.2020 claiming for a special rate to be fixed on the basis of the add-ons made to the goods manufactured - Petition allowed.
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