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2017 (5) TMI 812 - AT - Central ExciseCash refund - Cenvat credit paid through PLA and Cenvat account under protest - area based exemption - N/N. 50/2003 dated 10.06.2003 - The appellant paid the amount under protest through PLA and by reversal to Cenvat credit but later-on filed refund claim of the said amount as they were not required to pay the said amount - Held that: - a similar issue has come up before this Tribunal in the case of Max Power Infosystem [2017 (1) TMI 1185 - CESTAT CHANDIGARH] where the Division Bench of this Tribunal has held that at the time of opting exemption N/N. 50/2003, the assessee is not required to reverse the Cenvat credit and the Cenvat credit/amount paid through PLA is to be given in cash - appellant is entitled to refund claim and refund is paid in cash - appeal allowed - decided in favor of appellant.
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