Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 219 - AT - Central ExciseRefund of Excise Duty paid mistakenly - appellant have paid an amount of 6% of the assessable value; that the goods were exempted from Customs Duty - rejection of refund on the ground that the excess amount paid by the appellant in terms of Rule 6(3)(i) of the CENVAT Credit Rules, 2004 was not unconstitutional - Held that:- The Revenue has time and again changed its stand without being consistent in each stage, just to deny refund nor has the Revenue justified issuance of a second Show Cause Notice when what was required was to give effect to direction of Commissioner (Appeals). The appellant’s refund application in Form-R filed in 2014 having not been specifically found to be wrong and the Revenue having accepted the directions of the Commissioner (Appeals) cannot be found to go beyond the directions therein and hence, the rejection of refund for any other ground is unsustainable being contrary to law. Refund allowed - appeal allowed - decided in favor of appellant.
|