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2013 (10) TMI 192 - CESTAT CHENNAIFinalization of provisional assessment - extended benefit of Concessional Rate of Duty – Waiver of Pre-deposit - Held that:- Assessee had paid the duty amount for which Grasim Industries has claimed refund - M/s Grasim Industries did not pay the disputed duty amount to the appellant and the amount was figuring as a receivable in the books of accounts of BHEL for a few years but the appellant has finally written it off - They have not got the amount from Grasim Industries because Grasim Industries were contesting that they were eligible for concessional rate of duty on ESP - there is no ground for demanding that amount again from the applicant by excluding the amount from the duty paid by the applicant. If there is any refund granted or to be granted to Grasim Industries, prima facie, it can be only on account of the fact that there is a concessional rate of duty prescribed for ESP and that BHEL has paid duty in excess of such concessional rate of duty - The merit of that refund claim is not before the Tribunal in this proceeding - However, prima facie, we do not see any reason to exclude the amount refunded to Grasim Industries from duty payments made by BHEL - waiver of predeposit of dues granted arising from the order for admission of the appeal and stay its collection during the pendency of the appeal - Stay granted.
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