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2017 (9) TMI 1484 - AT - Central ExciseRectification of mistake - appellant submits that the Revenue filed the appeal against the portion of the refund claim of ₹ 10,40,192/-, which was paid from the Proforma Credit and Modvat Credit account and which was allowed by the Commissioner (Appeals). But the Tribunal vide Final Order had remanded the matter for the entire refund claim of ₹ 20,87,729/- - Held that: - as the Tribunal remanded the matter to the Commissioner (Appeals) in respect of Refund of ₹ 10,40,192/-, it is appropriate, that the Commissioner (Appeals) would examine the contention of the appellant as stated in the Rectification of Mistake application - ROM application allowed.
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