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2008 (7) TMI 375 - HC - Central ExciseRefund - Export of Goods - Who can claim refund - locus standi - The appellant after procuring the required raw material, got manufactured the products from M/s. Lamina Suspension Products Limited on job work basis. In other words lamina Suspension has paid conversion charges for their activities. Both the appellant and the M/s. Lamina Suspension Limited are housed in one premise and both the units are under the control of the appellant/assessee. The appellant before manufacturing the products has paid the duty payable under the Central Excise Act and after getting the products manufactured exported the same - after export he filed the refund claim - CESTAT rejected the refund claim - Held that - Appellant is entitled to get refund - order of commissioner (appeals) granting refund restored - order of CESTAT reversed.
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