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2018 (1) TMI 296 - AT - Central ExciseClassification - finalization of provisional assessment - amount due adjusted aganst the rebate claim, as appellant did not appropriate the same - whether appropriation of ₹ 11,03,247/- by the Revenue against the sanctioned rebate is correct or otherwise? - Held that: - There is no dispute of the fact that pursuant to the provisional assessment the appellant was directed to pay the differential duty of ₹ 19,62,547.16/- and the department encashed the bank guarantee of ₹ 8,59,300/-, the outstanding 11,03,247/- which was pending and not paid by the appellant inspite of repeated reminders has been finally appropriated against the rebate claim - the appellant had failed to establish that the amount appropriated is not due to the Revenue - appeal dismissed - decided against appellant.
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