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2018 (9) TMI 1956 - CESTAT CHANDIGARHRefund of Central Excise Duty - benefit of physically handicapped - concession in terms of Notification No. 12/2012-C.E., dated 17-3-2012 under General Exemption Sl. No. 280 on 9-9-2016 - HELD THAT:- The Department of Heavy Industries amended the guidelines as per the direction of Chief Disability Commissioner on 21-4-2016 by incorporating the provision that the essentiality certificate for availing concession of Excise duty will be issued after necessary certificate from the registering authority is obtained stating that the disabled person is capable of driving the vehicle conveniently - The appellant got the necessary certificate from the registering authority only on 17-10-2016 and thereafter the appellant filed the present refund claim on 26-12-2016, which is within one year and therefore the appellant is entitle to avail the credit of ₹ 17,897/-. Appeal allowed - decided in favor of appellant.
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