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2018 (3) TMI 1372 - AT - Central ExciseRefund of the duty paid after issuance of SCN 4.2.2008 - the adjudicating authority rejected the refund claim on the premise that a SCN to demand duty was already issued to the appellant - Held that: - Considering the fact that the demand of duty of ₹ 30,68,816/- has already set aside against the appellant vide order dated 29.10.2009 by the adjudicating authority and the appellant has paid duty after issuance of SCN dated 4.2.2008 - further, all the subsequent proceedings have been set aside by the Hon’ble Punjab & Haryana High Court vide order dated 26.10.2010, therefore, the appellant is entitled to claim refund of the amount paid by them - refund allowed - appeal allowed - decided in favor of appellant.
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