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2014 (10) TMI 159 - AT - Central ExciseWaiver of pre deposit - Refund on input service credit - Notification No.41/2007-(ST) dated 6.10.2007 - Held that:- Commissioner (Appeals) already accepted that the eligibility of refund claim for export made from 1.10.2008 to 31.12.2008 only and not for the export made prior to 1.10.2008. Prima facie, we find that the show-cause notice itself restricted the refund to ₹ 4,22,062/- and main allegation in the show-cause notice that the assessee has submitted the bills pertaining to over one year from the date of LET export as per the notification. Prima facie, we find that the Commissioner (Appeals) observed that the assessee is strictly eligible for refund of the duty which is within the limitation. Hence, the applicant made out a prima facie case for waiver of entire amount of dues. Accordingly, we grant wavier of predeposit of the entire amount of dues and stay its recovery during the pendency of the appeal. - Stay granted.
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