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2015 (12) TMI 1577 - AT - Central ExciseRefund claim - payment by cash before sanction of refund under Rule 5 of the Cenvat Credit Rules, 2004 - no minimum balance of AED - BED eligible for payment of AED - whether refund claim justified on the ground that BED was eligible for payment of AED? - Held that: - there is no provision of law to entertain such claim for refund. The appellant paid amount due to the Government by cash instead of using credit, as claimed by them. There is no wrong payment. No amount has been paid in excess to the Government as there is no ground for any return of money by way of refund to the appellant - refund not justified - appeal dismissed - decided against appellant.
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