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2018 (8) TMI 1384 - AT - Central ExciseRefund of Central Excise duty - It was observed by the officers of DGCEI that the certificates on the basis of which the exemption was claimed by the manufacturers, were forged - Held that:- In this case, the goods manufactured and supplied by the appellant, suffered duty twice, one by the appellant and other, by the buyer, M/s. Balrampur Chini Mills. Therefore, the duty paid by the appellant, without claiming the exemption benefit, should be available as refund. However, there is no material available on record to show that M/s. Balrampur Chini Mills Ltd. had discharged the central excise duty liability on the PD pumps supplied by the appellant - for ascertaining the correct factual position, the matter should go back to the original authority. Appeal allowed by way of remand.
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