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2008 (10) TMI 364 - AT - Central ExciseRespondent availed Modvat credit on the basis of endorsed invoices - SCN issued for recovery of credit on the ground that such invoices were not valid duty paying documents for the purpose of credit availment - demands confirmed - set aside by the Commissioner (Appeals) - respondents filed claims for refund which were sanctioned - Revenue's appeals against setting aside of the demands were allowed by the Tribunal - Held that: - demands were upheld by the Tribunal, the assessees were required to make restitution of the amounts refunded - assessees were obliged to make restitution of the refund made pursuant to the Tribunal's order which was subsequently reversed by the Apex Court - assessees are required to return the refund amounts, set aside the impugned order and allow the appeals
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