Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 664 - AT - Central ExciseRefund of EC and SHEC - N/N. 56/2002-CE dated 14.11.2002 - amendment being brought out by N/N. 19/2008 dated 27.3.2008 and 34/2008-CE dated 10.6.2008 - Held that:- This issue is covered in favour of the appellant by the decision of Hon’ble High Court of J&K in case of Reckitt Benckiser Vs. Union of India [2010 (12) TMI 237 - JAMMU AND KASHMIR HIGH COURT], wherein the Hon’ble High Court quashed the notifications in question. Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA - credit allowed - appeal allowed - decided in favor of appellant.
|