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2019 (1) TMI 699 - AT - Central ExciseClearance of Transmission Hardware to State Electricity Boards and also to various Mega Power Projects - N/N. 6/2006-CE dated 01/03/2006 as amended vide Notification No. 46/2008-CE dated 14/08/2008 under Serial No. 91A - Held that:- In the facts and circumstances of the present case, since refund has been made in cash and not by crediting in the Cenvat Credit account of the appellant, the appellant is not getting additional credit for which it has to pay more in cash and less through CENVAT Credit Account. Thus, in effect, it does not make any difference so far, payment of Central Excise Duty is concerned - refund allowed - appeal allowed - decided in favor of appellant.
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