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2010 (1) TMI 461 - AT - Central ExciseRefund- Area based exemption - the issue involved relates to the claim of the assessee for refund of the amount which was stated as Additional Excise Duty, National Calamity Contingency Duty and Education Cess by the assessee within the Territory of Jammu & Kashmir. The claim is based under the Notification No. 56/2002-C.E., dated 14th Nov., 2002. Held that - para 2 of Notification disclosed that it refer to payment as excise duty and not relates to any other termed as excise duty by virtue of statutory provision other than in Excise Act itself. Matter covered in favour of revenue by tribunal decision dated 12.08.2009. circular cannot overrid decision of Tribunal thus, the appeal liable to be dismissed.
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