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2018 (1) TMI 1466 - AT - Central ExciseRefund of excise duty - Excise Duty paid in PLA and in respect of clearance of the finished goods on monthly basis - N/N. 20/2007-C.E., dated 25-4-2007 and Notification No. 38/2008-C.E., dated 10-6-2008 - part refund rejected as it is hit by clause 3(a) of the said notification - Held that:- In the present case, the appellant submitted monthwise refund claims pertaining to the period from July, 2010 to February, 2012 vide their letter dated 15-3-2012 for a total amount of ₹ 35,59,568.00. Thus, it is a clear violation of clause 3(a) of the said notification - The notification provides that the manufacturer shall submit a statement of the duty paid through PLA on a monthly basis. In the present case, the appellant had not filed the statement as per the provisions of the said notification. Therefore, the refund claims were rightly dismissed - appeal dismissed - decided against appellant.
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