Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 509 - AT - Central ExciseDemand - Valuation - Penalty and interest - Imposition of - Admissibility of Refund - Held that: - no relief can be given with regard to the claim for refund. Even according to the appellants, the excess amount paid by them during the course of investigations was not an amount of duty. If that be so, nothing contained in Section 11B of the Act can be invoked by the assessee to claim refund of the said amount - demand set aside - appeal allowed - decided in favor of appellant.
|