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2013 (11) TMI 1115 - AT - Central ExciseRefund claim rejected – Revenue was of the view that non-availability of cenvat credit would not result in refund - the Appellant had claimed that they did not avail the CENVAT Credit on the SAD amount but, they could not substantiate the said claim through evidences – Held that:- Merely because the Appellant did not claim the CENVAT Credit on the SAD amount and chose to pay the duty by debiting their PLA Account, they would not be entitled to refund of CENVAT Credit on SAD, since refund of credit erroneously paid is a different issue, then claiming refund of the CENVAT Credit not availed, even if eligible during the relevant period - the question of refund would arise only when the duty has been paid - the Appellant are seeking refund of CENVAT Credit of SAD against which no credit was availed by him – Decided against assessee.
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