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2018 (8) TMI 1078 - CESTAT AHMEDABADWhether the restriction for refund under Notification No. 39/2001-CE dated 31.07.2001 imposed vide Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 is applicable or otherwise? - Held that:- The very same issue is pending before the Hon’ble Supreme Court, therefore, it is not proper for this Tribunal to pass any order at this stage. If the appellant is entitled for the refund of basic duty, whether they are also entitled for refund of education cess? - Held that:- Since it is refund of the amount of basic duty, the same also may be decided along with the issue of Notification No. 16/2008-CE dated 27.03.2008 and Notification No. 33/2008-CE dated 10.06.2008 as and when it is finally decided by the Hon’ble Supreme Court. Appeal allowed by way of remand.
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