Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 777 - AT - Central ExciseRefund of Additional Excise duty in cash - Pan Masala (Plain) without tobacco - N/N. 32/99-CE dated 08.07.99 - Held that:- There is no irregularities committed by the appellant while debiting the amount on account of retrospective amendment of N/N. 32/99-CE dated 08.07.99 through Cenvat Credit Account. Refund on account of Education Cess - Held that:- The purpose of N/N. 32/99-CE dated 08.07.99 was to make the entire production within North Eastern Region to be total tax free zone by that aforesaid Notification. If it is held that the appellant is not entitled for refund of AED paid, as per N/N. 32/99-CE dated 08.07.99, the same will be render Industrial Policy envisaged by the Government in effective. Appeal allowed - decided in favor of appellant.
|