Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 1118 - AT - Central ExciseRefund of duty (sugar cess) paid - Sugar Cess is not expressly stipulated as a levy on which credit can be taken under Rule 3 of the Cenvat Credit Rules, 2004. - part refund rejected on the ground that for the said amount covering the period August 2014 to June 2015, the Appellant has been served with a Show Cause Notice which is pending adjudication and hence the said amount being under dispute cannot be refunded to the Appellant - HELD THAT:- The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been decided in favour of the Appellant assessee, then the earlier demand notices become infructuous and cannot be sustained in the eyes of law. Further for the same period on the same issue, two demand notices cannot be sustained and hence the order of the learned First Appellate Authority needs to be modified to the above extent. Thus in the instant case, the refund claim of the Appellant needs to be allowed - Appeal allowed - decided in favor of appellant.
|