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2012 (9) TMI 776 - AT - Central ExciseWhether duty debited in RG 23A Part-II could be refunded in cash - duty claimed as refund by the assessee was an amount of duty debited in RG 23A Part-II – Held that:- Claim of refund by the appellant was of an amount in RG 23A Part-II which remained unutilized and eventually lapsed on 1-4-1999 by reason of switch-over to SSI Exemption Scheme - appellant has not been able to substantiate their claim for refund of the balance amount of credit which was part of the credit which lapsed on 1-4-1999 - refund claim filed in 2007 for this amount of credit which lapsed as early as on 1-4-1999 stands rightly rejected - appeal is dismissed
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