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2013 (2) TMI 671 - CGOVT - Central ExciseDenial of refund claim - Rounding off of amount as per Section 37D - amount of rebate as a whole is to be rounded off or Refund/rebate of duty per pouch to be rounded off - Held that:- method of rounding off provided in the said Section 37D is applicable for any amount of duty, penalty, interest, fine, rebate/refund or any other sum. The amount cannot be construed to have a meaning that rebate/refund should be rounded off for paise in respect of each unit pouch. The provision clearly implies that such rounding off should be made for aggregate of sum/amount of rebate and not on individual units of rebate per pouch. As such the said provision makes it unambiguous that the rounding off has to be made in aggregate of sum/amount payable or due. Hence, in their impugned cases, the rounding off should be done on whole amount calculated @ 2.3875 per pouch multiplied by no. of pouches and not @ 2.39 multiplied by no. of pouches, as has been done by the original authority in this impugned cases. - rounding off has to be done for aggregate sum/amount and not on individual units of rebate per pouch - Decided in favour of Revenue.
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