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2016 (7) TMI 633 - CESTAT CHANDIGARH

2016 (7) TMI 633 - CESTAT CHANDIGARH - TMI - Claim of refund - valuation - whether refund of VAT and interest received from the banks are not liable to be tax as duty of excise - refund claim was rejected on the ground that the duty was not paid under protest - Held that:- It is an admitted fact of this miscellaneous income by way of refund of VAT and interest received from the banks, the appellant is not liable to pay duty as these are not manufactured items and the assessee liable to be paid d .....

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to the amount deposit by them with the department. - Decided in favour of assessee. - E/59340/2015-SM - Final Order No. 60059/2016 - Dated:- 5-5-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Poojan Malohotra, Advocate, for the appellant Shri. R.K. Mishra, A.R., for the respondent ORDER The appellant is in appeal against the impugned order reject the refund claim filed by them. 2. The facts of the case are that the appellant is located in state of Jammu & Kashmir. During the impugned period .....

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uthorities below. The refund claim was rejected merely, on the ground that the duty was not paid under protest. Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that as on miscellaneous income namely refund of VAT and interest received from the banks are not liable for excise duty. As these are not manufactured items, therefore, they are not liable to pay duty. The amount paid by the appellant is not duty but this amount has deposited with t .....

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