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2019 (12) TMI 333 - AT - Central ExciseRecovery of Refund of terminal excise duty - Period of limitation - benefit of N/N. 108/95-CE dated 28.8.1995 - case of appellant is that due to delay in receiving World Bank loan, the appellant had deposited the entire amount of terminal excise duty benefit with the Department, which otherwise admissible - HELD THAT:- Tribunal in the case of POWER GRID CORPORATION OF INDIA LTD. VERSUS C.C.E., & CUSTOMS, JAIPUR II [2015 (6) TMI 742 - CESTAT NEW DELHI], this Tribunal allowed their appeals. In the present case, after receiving the World Bank loan, they filed the refund claim but could not be pursued, due to pending demand notice issued to M/s EMI Transmission Ltd. After the order of the learned Commissioner dropping the demand, the appellant pursued the refund, which was sanctioned to them. Therefore, the demand is unsustainable. Refund allowed - appeal allowed - decided in favor of appellant.
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