Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 952 - AT - Central ExciseMethod of Valuation - refund claim - packages were packed in bigger boxes of 15-20 packs - Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal - Held that:- Th issue is decided in appellant own case of KRISHI RASAYAN EXPORTS PVT. LTD VERSUS CCE & ST, JAMMU & KASHMIR [2018 (5) TMI 1342 - CESTAT CHANDIGARH], where it was held that The appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods and thus appellant is entitled to refund claim. The appellant is entitled to refund claim of ₹ 29,39,465/- along with interest - appeal allowed - decided in favor of appellant.
|