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2017 (5) TMI 942 - AT - Central Excise100% EOU - refund claims - denial on account of non-availability of details as to the quantum of inputs used for manufacture of inputs during the month - Held that: - the first appellate authority has ventured into hair splitting the reports given by the Superintendent on verification of the refund claims by recording that the Superintendent has not reported the verification report about the quantum of inputs used for manufacture of exported goods remain unutilized in the hand of manufacturer - this hair splitting may not serve the purpose of stated policy of Central Government of India i.e. to encourage the exports by Indian manufacturers - refund allowed - decided in favor of assessee.
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