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2018 (7) TMI 1367 - AT - Central ExciseRefund claim - closure of factory - sealing of machinery - rejection on the ground that the surrender of registration on 29/05/2015 and taking fresh registration w.e.f. 01/06/2015 cannot be considered as permanent discontinuation of the manufacture of goods and recommencement on 05/06/2015 by a new manufacturer - whether the appellant is entitled to refund of duty paid in advance for the month of June, 2015 for the period 1st to 4th June, 2015 when all the machines were sealed? Held that:- The Tribunal in the case of M/S DHARIWAL INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX [2015 (9) TMI 514 - CESTAT AHMEDABAD], considered similar closure of the factory and recommencement of production subsequently by obtaining fresh registration - The Rule 16 in the Pan Masala Rules corresponds to Rule 17 of the Chewing Tobacco Rules. The wordings are identical and these rules are to be considered as pari materia. The appellant will be entitled to the refund for the period 1st to 4th April in view of the fact that the Department had after surrender of registration on 29/05/2015, allowed registration w.e.f. 01/06/2015 without any objection or murmur. Appeal allowed - decided in favor of appellant.
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