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2014 (6) TMI 936 - Commissioner - Central ExciseRecovery of erroneous availment of refund for an amount paid as duty on HV/LV coils used in the repair of old transformers - Held that:- The appeal of the Revenue on the issue of recovery of erroneous availment of refund for an amount paid as duty on HV/LV coils used in the repair of old transformers, is upheld and the findings of the adjudicating authority in the impugned order with regard to non-deduction of said amount paid as duty on the said HV/LV coils are set aside. Further, the Respondents are ordered to pay back the same through debit entry in their PLA account with re-credit of same amount in their Cenvat credit account. The appeal of the Revenue on the issue of admissibility of year-end differential amount of refund for the month of March, 2011, in terms of the value addition norms is partially allowed and the impugned order is modified to the extent, as hat the Respondents are entitled to 50% of the amount due to them as per directions of the Hon’ble High Court issued vide interim order dated 8-5-2013, on furnishing of solvent surety to the satisfaction of the jurisdictional Commissioner, subject to the final outcome of decision in LPA filed by the department before the Hon’ble High Court of J&K or any final decision of the Hon’ble Apex Court of India, etc.
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