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2018 (7) TMI 1190 - CESTAT ALLAHABADRefund/abatement of duty - closure of factory - Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 - denial of abatement on the ground that the factory did not remain close for a continuous period of 15 days as required - Held that:- Neither the refund claim for this period is time barred nor the same is hit by res-judicata - The rejection of the refund claim of ₹ 3,63,000/- for the period 1st December, 2011 to 09th December, 2011 is bad and fit to be set aside. There is an apparent error on the face of the record in the order of the Commissioner (Appeals) dated 26/09/2012, in rejecting the refund claim for the period 1st December, 2011 to 09th December, 2011. Accordingly this appeal is allowed allowing the refund - decided in favor of appellant.
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