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2017 (11) TMI 23 - AT - Central ExciseValuation - amortisation of tooling cost - refund of wrongly added amortization cost - Held that: - the original authority while holding that the assessee is eligible for refund of ₹ 173,040/- has observed that the assessee has wrongly paid this duty by oversight by including the value of aforesaid tool cost while debiting the duty for the month of September 2008. The original authority has also got it verified from the jurisdictional Range Officer and confirmed the same and thereafter sanctioned the refund by way of recredit in CENVAT credit account. Whereas the Commissioner(Appeals) in the appeal has totally misconstruing the facts and has raised the issue which was not before the adjudicating authority as there is no dispute with regard to amortisation of the tool cost - Appeal allowed - decided in favor of appellant.
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