Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1792 - CESTAT KOLKATARefund of Central Excise Duty - Area Based Exemption - benefit of N/N. 33/1999-C.E., dated 8-7-1999 (as amended) - HELD THAT:- The issue has been decided in favour of the respondent at the level of the Commissioner (Appeals) vide his order dated 25-1-2005. This order also has been accepted by the jurisdictional Commissioner without challenging it further - The sanction of refund by the Assistant Commissioner is only a consequence to the decision of the Commissioner (Appeals) dated 25-1-2005. Without challenging the decision by the Commissioner (Appeals), we find no justification for challenging the grant of such refund through the present appeal. Appeal dismissed - decided against Revenue.
|