9911796707
TMI Blog2013 (6) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Archana Wadhwa:- The appeals are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals) by which he has allowed assessee's part refund claim of Rs. 7,03,188/- and has rejected the balance refund claim of Rs. 17,50,671/- on account of limitation. Both the sides are in appeal against the respective parts of the impugned order. 2. While dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee was exporting honey and was paying export cess @ 0.5% of FOB value on goods exported during the period of January 2004 to February 2006. In as much as the export cess was exempted and was not payable under notification issued under F. No. 11/16/86-FP (Agri - IV) dated 17/01/2001 of Ministry of Commerce and Industry (Department of Commerce), New Delhi, the appellant claimed the refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort cess by mistake and Revenue accepted the same, without any objection. As such, it seems to be a case of payment of export cess under a mistake. Neither the appellant was aware of the exemption of the same or the Revenue adviced him not to pay the cess. The decision of Hon'ble Delhi High Court in the case of Aman Medical Products Ltd. vs. CC, Delhi reported in 2010 (250) E.L.T. 30 (Del.), where ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
