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2018 (7) TMI 599 - AT - Central ExciseRefund claim of duty paid - Area based exemption availed - refund was restricted for the period January-March, 2003 on the basis of the amendments carried out in the N/N. 32/99-CE dated 08.07.1999 vide N/N. 65/2003-CE dated 06.08.2003 - Held that:- In terms of the N/N. 32/99-CE dated 08.07.1999, as amended vide N/N. 61/2002-CE dated 23.12.2002 ibid, the refund is to be worked out by restricting the same to the amount of duty paid less the amount of cenvat credit availed in respect of the duty paid on the inputs used in or in relation to the manufacture of the goods cleared under this notification. Further restrictions were imposed by the amendment under Notification No.65/2003-CE dated 06.08.2003 which appears to have been taken into account in restricting the refund claim by Revenue for the period January –March, 2003. We find no jusitification for such restriction. Appeal dismissed - decided against Revenue.
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