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2018 (9) TMI 306 - AT - Central ExciseRefund claim - Payment made under protest - Held that:- The appellant has disputed the classification of their goods and the CRCL Report and sought re-test of the samples. Instead of doing so, a show cause notice dated 01.07.2016 was issued to demand the differential duty alleging that the appellant is manufacturing Jarda Scented Tobacco, but, the said show cause notice is not adjudicated till date. In that circumstances, the amount paid by the appellant during the course of investigation is not adjudged dues or duties against the appellant. Moreover, the appellant filed refund claim of the said amount paid during the course of investigation on 29.03.2017. Despite that, the adjudicating authority had not taken any pain to adjudicate the show cause notice dated 01.07.2016. Admittedly in this case, the amount has been deposited by the appellant during the course of investigation under protest and there is no dues pending against the appellant as on date, in that circumstances, the appellant is entitled for refund of ₹ 15,61,27,927/- - refund allowed - appeal allowed - decided in favor of appellant.
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