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2018 (3) TMI 6 - CESTAT AHMEDABADRefund of excess duty paid - denial on the ground that cenvat credit availed on Servo Chainkote by the LPG bottling plants had not been reversed, the CAS-4 certificated submitted by the appellant has not been accepted by the department and that the claims are hit by unjust enrichment and time bar. Held that: - All the relevant materials are now available with respect to costing of the LPG, CAS-4 certificate in respect of the product in question Servo Chainkote and accordingly, the whole exercise for the period needs to be redone and the excess payment so determined is required to be refunded. Matter remanded with direction to the adjudicating authority to rework out the incidence of duty as per the CAS-4 certificate on record, or now available with the appellant for the relevant period - appeal allowed by way of remand.
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