Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 186 - CESTAT CHANDIGARHRefund claim - value addition as per special rates - Jurisdiction of Ld. Commissioner (Appeals) - HELD THAT:- Issue decided in appellant own case [1762294], where it was held that at the time of entertaining the refund claim filed by the appellant before the adjudicating authority, their claim for fixation of special rate was pending before the Ld. Commissioner, in that circumstances, the impugned orders deserve no merits. The matter are remanded back to the adjudicating authority for reconsideration - appeal allowed by way of remand.
|