Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 543 - AT - Central ExciseRefund claim - excess payment of duty under PLA - Held that: - the appellant have paid the service tax on the supplementary invoice dated 31.12.2013 by the landlord and thereafter, recasted the PLA and filed the refund claim on the ground that they are entitled to get the refund as the appellant is not liable to pay the excise duty in view of the N/N. 11/2013-CE dated 28.2.2013. Scope of SCN - time limitation - Held that: - in the SCN, there is no allegation regarding the time bar raised by the appellant - finding of the Commissioner (A) is beyond the show-cause notice and is not tenable under law. Appeal allowed - decided in favor of appellant.
|