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2018 (7) TMI 596 - AT - Central ExciseRefund of duty paid - enhancement of rate of duty by way of Circular - rejection on the ground of time limitation in terms of Section 11B (1) of the CEA 1944 - commissioner (appeals) allowed the refund - Held that:- CBEC vide Circular dated 11.02.2014 clarified that the enhanced rate of duty was effective from 28.05.2012 and not from 17.03.2012. The refund claim was filed for the period from 01.04.2012 to 30.06.2012 - As per Board’s Circular, old rate of duty is payable prior to 28.05.2012. It is seen that the appellant paid the amount by debiting their cenvat account. Hence, they are entitled to re-credit the refund amount to their cenvat account. Appeal dismissed - decided against Revenue.
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