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2018 (3) TMI 1232 - AT - Central ExciseRefund of duty - duty was not required to have been paid as the clearance of excisable goods was covered for full exemption under N/N. 108/95-CE dated 28.08.1995 - Held that: - the appellant did produce certificate from the Competent Authority through the buyer of the goods, which will make them eligible for exemption under N/N. 108/1995-CE. However, the said certificate was not submitted before clearance of the goods - on this ground alone, the exemption otherwise available, cannot be denied to the appellant. The appellant is eligible for refund subject to verification of the payment made, by the Original Authority - appeal allowed - decided in favor of appellant.
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