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2015 (1) TMI 937 - CESTAT NEW DELHIDenial of refund claim - Refund for advance duty paid - Ban on manufacturing and sale of gutkha - Held that:- Appellant clearly informed the Assistant Commissioner that in view of the ban on manufacture and sale of gutkha and pan masala imposed by the State Government with effect from 27-7-2012 they are compelled to stop their manufacturing activities and for this reason they wish to permanently discontinue the manufacture of gutkha from 27-7-2012. There is no dispute that all the machines were sealed in the evening of 27-7-2012 in the presence of Panchas and hence there could not be manufacture of any gutkha from 28-7-2012 onwards. Assistant Commissioner has refunded the disputed amount strictly in accordance with Rule 16 of the Pan Masala Packing Machines Rules, I am therefore of prima facie view that this rule is applicable in the circumstances of this case. The ground on which the Commissioner (Appeals) has reversed the Assistant Commissioner’s order sanctioning the refund is factually incorrect as from the Appellant’s letter to the Assistant Commissioner it is absolutely clear that the appellant wanted to stop the manufacture of gutkha permanently in view of ban on its manufacture and sale. In view of this, the appellant have a strong prima facie case in their favour. The requirement of pre-deposit of the disputed amount of refund is waived for hearing of the appeal and recovery thereof stayed. - Stay granted.
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