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2017 (12) TMI 1429 - AT - Central ExciseRefund claim - CBEC Board’s Circular No.120/01/2010-ST dated 19/01/2010 - Whether the Commissioner (Appeals) have rightly set aside the impugned Order-in-Original and remanded the matter back with the direction to consider the matter afresh on the basis of all the documents/information, by giving opportunity of hearing? Held that: - CBEC Board’s Circular No.120/01/2010-ST dated 19/01/2010 categorically clarified that irrespective of when the credit was taken, the refund should be granted if otherwise in order - there is no error in the finding of the Learned Commissioner (Appeals) wherein he have directed the Adjudicating Authority to reconsider the refund claim in accordance with law, more particularly in view of Board Circular which have been issued subsequent to the passing of the Order-in-Original - appeal dismissed - decided against Revenue.
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