Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1410 - AT - Central ExciseRecovery of Rebate allowed - main allegation is that rebate was claimed by the appellant on the strength of invoices/bills without physically receiving the goods - Held that: - the show cause notice has not spelt out the source of procurement of alternate materials. The only documents relied upon showing procurement of materials is no way related to the disputed period - It is evident from rebate sanction orders from the period from 8-12-2006 to 18-9-2007 that entire facts were before the department and the appellant had given undertaking as required by the department to refund the amount sanctioned if demanded within a year. It was also found that ARE-2 containing all the details of raw materials used were filed by the appellant within 24 hours of export clearance from the factory - the demand is time-barred. Appeal allowed - decided in favor of appellant.
|