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2017 (2) TMI 1141 - AT - Central ExciseRefund - appellant filed a refund claim on excise duty paid during the period 01.01.2009 to 11.01.2009 on the ground, they had commenced the production only on 12.01.2009 - capacity based duty paid on Pan Masala Packing Rules, 2008 - Held that: - The similar issue came in the Hon’ble High Court of Punjab & Haryana in the case of Godwin Steels (P) Ltd. Vs. CCE, Chandigarh [2010 (5) TMI 322 - PUNJAB & HARYANA HIGH COURT], where it was held that Factory started production from middle of the month, therefore, it was wholly unjust for the department to recover the duty for the whole month - as no production was started till 12.01.2009, therefore, appellant is entitle for refund of duty for the period 01.01.2009 to 11.01.2009 paid by them - appeal allowed - decided in favor of appellant.
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