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2013 (11) TMI 1022 - AT - Central ExciseMode of application of Refund – Waiver of Pre-deposit - Whether the appellant should have applied for refund under the appropriate provisions of the Central Excise Act or they could take suo moto credit of this duty – Held that:- Relying upon BDH INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. (APPEALS), MUMBAI-I [2008 (7) TMI 78 - CESTAT MUMBAI ] - this is not case where duty was paid by mistake on the same goods more than once - suo moto credit of duty paid through cenvat credit is not permissible - the appellant have not been able to establish prima facie case in their favour and as such - Appellant directed to deposit 50% of the amount as pre-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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