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2017 (1) TMI 1509 - JHARKHAND HIGH COURTRefund claim - double payment of the duty on the same goods - Held that: - It appears that this appeal was absolutely unnecessarily preferred by the Commissioner of Central Excise, Jamshedpur. The Commissioner, Central Excise, Jamshedpur, has preferred Appeal No. 431 of 2009. instead of re-examining the refund claim. Again, Commissioner, Central Excise, Jamshedpur has preferred this Tax Appeal No. 1 of 2010. All these time should have been invested in re-examining the claim of refund of the assessee, under Section 12B of the Central Excise Tax, 1944 which is about the presumption of passing on incidence of tax - tax appeal dismissed.
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