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2022 (11) TMI 791 - AT - Central ExciseRefund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after 1.7.2017, within a period of six months - HELD THAT:- In the facts and circumstances of the present case, there is no dispute with regard to the identity of the goods cleared and the same goods have been returned back. Further, there is no dispute as to the duty paid nature of the goods under the provisions of the Central Excise Act. Further, it is found that the goods have been returned by a Public Sector entity, which is not registered under the provisions of the CGST Act. The Adjudicating Authority is directed to grant refund of the said amount of Rs.35,04,322/- with interest under Section 11 BB of the Central Excise Act, within a period of 45 days from the date of receipt of copy of this order - appeal allowed.
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