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2017 (11) TMI 1262 - AT - Central ExciseRefund of excess paid duty - closure of machinery - abatement of duty - Held that: - machine which was operated during 16.07.2014 to 31.07.2014 for packing pouches of MRP ₹ 2.80 per pouch, for which the duty has been paid on pro-rata basis - the appellant is not entitled to claim refund of the same. The payment of duty for the machine manufacturing/ packing pouches having MRP of ₹ 5.00 each is a separate proceedings and duty has been paid separately for that and for the machine packing pouches having MRP of ₹ 2.80, the duty has been paid separately and separate refund claim has been filed by the appellant. Therefore, two claims of the appellant filed separately cannot be clubbed together in these proceedings, especially in a situation where the first issue has already been settled. Appeal dismissed - decided against appellant.
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