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2018 (7) TMI 991 - AT - Central ExciseRefund of duties for remaining days in case of closure of factory - surrender of registration - obtaining a new registration after few days and carrying of same production as was carried earlier - whether a refund claim under Rule 17 of 2010 Rules is admissible to the appellant when they had although surrendered their registered certificate but after few days again obtained a new registration and started the same production from the same premises? - whether the Appellant has fulfilled the conditions of Rule 17 of 2010 Rules? Held that:- The appellant although surrendered registration certificate on 29.05.2015 but on 01.06.2015. i.e. only after two days they have again applied for new registration certificate for the same work and with the same machines and in the same premises of factory. This clearly indicates their malafide intention to get the refund of duty which they were not able to claim otherwise in view of the provisions of Rule 10 of the said Rules 2010, wherein the continuous closure of 15 days or more was required for getting refund. As per Rule 17 a manufacture has to permanently ceases to work in respect of machine installed in the factory - Whereas in the present matter the appellant has intentionally surrendered his registration to take benefit of refund under Rule 17 as he intended to close his business for less than 15 days and in such situation abatement under Rule 10 was not allowed to them. Therefore they have intentionally surrendered their registration for taking the benefit of refund of duty under Rule 17 and again after 2 days only, have applied for new registration at the same premises, without making any changes and amendments and started the production with the same machines. The Appellant in not entitled for any refund - appeal dismissed - decided against appellant.
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