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2017 (6) TMI 680 - AT - Central ExciseRefund of excess amount of interest paid - Held that: - the Commissioner (A) has allowed the appeal of the Department only on the ground that while granting refund claim, the original authority has not properly examined whether the duty was paid by the appellant before the due date as per the Rules - the interest is required to be paid on duty i.e., as arrived at after self-abatement. The original authority has rightly granted the refund after following the Rules prescribed under Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - appeal allowed - decided in favor of appellant.
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