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2011 (6) TMI 536 - AT - Central ExciseRefund of cost recovery charges - amount deposited as cost recovery charges are as per the conditions of licence for the private bonded warehouse issued under Section 58 of the Customs Act to 100% EOUs. Therefore, the refund claim is not covered under the provisions of the Central Excise Act or the Rules or Customs Act or the Rules. The refund of cost recovery charges is an administrative function and the respondent herein should have approached the jurisdictional Commissioner or the administrative machinery of the department for refund of the amount instead of filing an appeal under Section 35 of the Central Excise Act, 1944. appeal itself was not maintainable before the Commissioner (Appeals). appeal of the Revenue is thus allowed.
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