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2014 (1) TMI 1112 - CESTAT NEW DELHIWaiver of pre-deposit of Interest – Refund of cess and Education cess - Revenue was of the view that self re-credit of cess and education cess was not available – Held that:- Once the department itself contended that cess and education cess is not duty of excise so as to disentitle an assessee to claim the self- refund - a contra stand cannot be taken by the Revenue - The amount of interest does not stand quantified by the lower authority till date - the application is to be dismissed - the applicant is given liberty to file a fresh application as and when the interest amount is quantified – stay application not maintainable – Decided in favor of Assessee.
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