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2016 (3) TMI 1166 - AT - Central ExciseRefund claim - exemption under N/N. 56/2002-C.E., dated 14-11-2002 - refund claim were sanctioned by adjudicating authority on merits holding that the SCN issued to the appellant have not confirmed demand against the appellant therefore, the amount in dispute as per the SCN cannot be adjusted against the refund claim - Held that: - the ld. Commissioner (Appeals) had fallen in an error by adjusting the amount in dispute as per SCN. As demand against the appellant is in dispute therefore, unless and until the dispute is settled, it cannot be deemed as confirmed demand therefore, the ld. Commissioner (Appeals) has not interpreted the law in true spirits - the refund claim was pending with the adjudicating authority but in this case refund claim has been already sanctioned to the appellant - appeal allowed - decided in favor of appellant.
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