Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1388 - AT - Central ExciseRefund of excess duty paid - duty paid under protest - no show cause notice has been issued to the appellant - demands stayed by the stay order - HELD THAT:- Admittedly, for the period in dispute for filing of refund claim where duty was paid under protest, no show cause notice has been issued to the appellant. Therefore, issue of valuation does not arise. Therefore, this Bench is having a jurisdiction to entertain the appeal filed by the appellant. Admittedly, for the subsequent period although demands have been confirmed by way of adjudication against the appellant and same has been stayed by the stay order mentioned. In these circumstances, when there is no amount pending against the appellant for recovery, appellant is entitled for the refund claim. Appeal allowed - decided in favor of appellant.
|