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2018 (1) TMI 40 - AT - Central ExciseArea Based Exemption - N/N. 56/2002-CE dated 14.11.2002 - assessee located in the area of Jammu, is entitled to the refund of the amount of duty which they pay in cash. If, under a mis-apprehension liability, the assessee has paid the higher duty in cash, they would be entitled to the refund of the same. - they did not avail the credit of additional duty of customs - Difference of opinion - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member to resolve the following issues: - Whether in view of the revenue neutral situation, the compliance with the condition of notification 56/2002-CE should not be insisted upon and the appeal allowed, as held by Member (Judicial) - matter referred to Third Member.
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