Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 666 - AT - Central ExciseRebate of Central Excise duty - Department alleged that the goods exported were not the same goods mentioned in the duty paying documents on which rebate for Central Excise duty was claimed - HELD THAT:- The appellant have filed documents relating to 31 rebate claims and further they have filed documents for 22 rebate claims. Thus out of the initial claim for 84 rebate claims they have submitted 53 rebate claims as documents for 53 rebate claims have been filed. The appellant claims that he has taken necessary permission for factory stuffing. Officers of Central Excise have examined the duty paid nature of goods after verifying the GP-1s and therefore, rejection at a later date is illegal an void. The claim of the appellant and documents need to be verified in terms of the Public Notice, Board Circular etc. existing during the relevant date. The appeal is allowed by way of remand to the adjudicating authority to consider the documents now filed and that may be filed by the appellant during course of denovo proceedings.
|