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2018 (7) TMI 1777 - CESTAT ALLAHABADRefund claim - sealing of machinery - manufacture of Pan Masala - Gutkha - Rule 10 of Pan Masala Packing Machine “Capacity Determination and Calculation of Duty” Rules, 2008 - denial of refund on the ground that in terms of the said rule, they should have given three days prior intimation for sealing of the machine, which condition was not followed by them - Held that:- The appellant admittedly approached Revenue on 31/08/2010 for sealing of the machine, which was actually sealed on 01/09/2010. Further, there was admittedly no production during the period of September, 2010, thus making the appellant entitled to refund of duty already deposited by them, by extending the abatement in terms of Rule 10. Merely because the intimation, which is primarily for the purpose of facilitation of sealing process was not given in advance by three days, it cannot be adopted as a ground for rejection of abatement, especially when such request of the assessee was accepted by the Range Authorities and the machine was actually sealed. Refund cannot be denied - appeal allowed - decided in favor of appellant.
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