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2015 (6) TMI 430 - AT - Central ExciseDenial of refund claim - Refund of advance duty paid - Surrender of license - Ban on manufacture of gutkha - Held that:- 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. - Assistant Commissioner has refunded the disputed amount strictly under Rule 16 of the Pan Masala Packing Machines Rules. The appellants was required to be intimated to surrender all their registration for permanent closure of their machines which the appellant has complied with. Therefore, I hold that learned Assistant Commissioner has correctly sanctioned the refund claim under Rule 16 of the Pan Masala Packing Machines Rules of an amount of ₹ 14,70,768/-.
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