Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2009 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 163 - HC - Central ExciseRefund of additional excise duty (T&TA) - Whether Tribunal was right in law in holding that “Boards Circular No. 701/17/2003-CX., dated 12-3-2003 allows refund of unutilized credit of Additional duty of Excise (Goods of Special Importance) on export of the finished goods even if such finished goods are not subjected to levy of the said additional duty when circular ibid not retrospective - As far as the circular dated 22-3-2007 extending the applicability of the earlier circular dated 12-3-2003 to the AED (T&TA) is concerned, it also clearly indicates that the second circular was in nature of clarification and it was clarified that the clarification given by the Central Board by earlier circular dated 12-3-2003 would be applicable to AED (T&TA) also. - Circulars would be applicable to all the pending cases without any exception. – Beneficial circulars to be applied retrospectively – refund is admissible
|