Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 700 - AT - Central ExciseRefund of excise duty - duty paid at enhanced rates as per Notification No. 24/2014 dt.02.12.2014 - subsequent amendment in the notification - HELD THAT:- Both the conditions mentioned in section 5A(5) have to be fulfilled for any notification to come into force. In this case, the second condition was not fulfilled during the relevant period and therefore, the exemption notifications had not come into force. Consequently, the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - Appeal allowed - decided in favor of appellant.
|