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2013 (11) TMI 1291 - CESTAT NEW DELHIConditional Exemption under Notification No. 56/2002 – Refund claim with regard to cenvat credit – waiver of Pre-deposit - Held that:- During February 2006 to April 2006 period, the appellant did not take Cenvat credit in respect of SAD resulting in higher quantum of exemption under Notification No. 56/2002-CE and thus higher quantum of refund, in December 2006 as soon as this was pointed out, they took the Cenvat credit of this amount, as a result of this in the month of December 2006 their refund claim was lesser to that extent - Prima facie, overall there was no excess availment of exemption under Notification No. 56/2002-CE, as the excess quantum of refund under Notification No. 56/2002-CE during February 2006 to April 2006, was neutralised by lesser quantum of refund under this notification during December 2006 - The appellant have a strong prima facie case in their favour - the requirement of pre-deposit of duty demand, interest and penalty waived till the disposal – Stay granted.
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