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2011 (6) TMI 609 - AT - Central ExciseCENVAT credit - lower adjudicating authority sanctioned the refund claim through CENVAT credit since the reversed was made through CENVAT credit - Commissioner (Appeals) was whether refund can be sanctioned through cash or by credit in CENVAT Credit account. However, instead of deciding the issue he sat over the Tribunal's aforesaid order, which is clear form the above finding. It is no one's case that the department has challenged the said order at any stage – Held that:- order of the Commissioner (Appeals) is not sustainable as he has not appreciated the issue involved. Therefore, the issue requires reconsideration. matter remanded to Commissioner (Appeals. Appeal is allowed by way of remand
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