Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1486 - AT - Central ExciseRefund claim - security deposit, for maintaining the godown, which was encashed by the Revenue and credited to the Government Account - Held that: - there is no dispute about the fact that at the time of further extension of the permission to maintain an outside godown, a fresh security was given by the assessee and as such the earlier security encashed by the Revenue was to be refunded to them - It is also seen that the credit entry was made by the appellant in their PLA under intimation to the Revenue. Such intimation can be deemed to be a claim for refund and if the Revenue was not happy with the same, they could have initiated the proceedings at that point of time itself - denial of refund not justified - appeal allowed.
|