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2009 (11) TMI 380 - AT - Central ExciseRefund- Notification No. 6/2002, dated 1-3-2002- The appellants are engaged in the manufacture of Motor Vehicles falling under Chapter Heading No. 8703.00 of the CETA, 1985. The appellants have been rejected by the Commissioner (Appeals) on the ground of non-fulfilment of the condition of the Notification No. 6/2002, dated 1-3-2002. Held that-rejection of the refund claim (except the amounts have already been reversed being time barred) is not justifiable and hold that the appellant is entitled to get the refund claim (except the refund of Rs. 59,224/-, which is time barred). Accordingly, the impugned order is set aside and the appeals are allowed with consequential relief.
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