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M/s Jammu Pigments Ltd. Versus CCE & ST. Faridabad

2016 (7) TMI 633 - CESTAT CHANDIGARH

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 fac .....

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erved that the appellant was not required to pay duty, therefore, on pointing out by the audit team, any amount paid by the appellant shall be deposit made by them with the department although, the same has not paid under protest. In these circumstan .....

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tment. - 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 ap .....

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iscellaneous income by way of refund of VAT and interest received from the banks. During the course of audit, the appellant was directed to pay duty on this miscellaneous income which the appellant paid along with interest and also paid penalty there .....

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ed 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 .....

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ep any amount of deposit with them. Although the same was not paid under protest, therefore, the impugned order is be set aside. 4. On the other hand, the LD. AR submits that as the appellant has voluntarily paid duty interest and penalty without und .....

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