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2016 (3) TMI 347 - AT - Central ExciseEntitlement to interest on refunds - duty was deposited when no production was made - Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- As is evident from the chart relating to all four appeals, there were no machines installed at the beginning of the month and operations commenced only in the middle of the month and therefore as per Rule 9 of the said Rules no duty would be payable by 5th of the month when no machines were operational and as a consequence the case would fall under the 4th proviso of Rule 9 of the said Rules. The impugned interest was not recoverable from the appellant and therefore the appellants are entitled to refund of the interest so recovered from them
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