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2018 (10) TMI 152 - AT - Central ExciseRecovery of refund erroneously granted - duty confirmed through the Order dated 15.06.2004 on finalization of assessment for the period from 25.07.2003 to 31.05.2004 was ₹ 1,85,35,232/- - duplicate demand - Held that:- At Sl. No.(xvii) of the written submissions filed by the learned Counsel for appellant, we find that there were payments of ₹ 30 lakhs, ₹ 1,02,67,350/- and ₹ 1,17,577/-. Further, ₹ 51,50,305/- are available in the Cenvat credit account. Therefore, we find that by confirmation of demand of ₹ 12,79,223/- there is duplication of payment of duty - confirmation of demand of ₹ 12,79,223/- set aside. Matter remanded back to the Original Adjudicating Authority for verification of payment of ₹ 77,590/- for the period from 17.06.2004 to 30.06.2004 and thereafter to pass appropriate order in respect of demand of ₹ 77,590/-. Appeal disposed off.
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