Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 1125 - CESTAT NEW DELHI

2016 (9) TMI 1125 - CESTAT NEW DELHI - TMI - SSI Exemption - Period of limitation - Refund claim - duty paid at the full rate by availing Cenvat Credit during financial years 1989-90 to 1993-94 as the SSI certificate was rejected - subsequently the SSI certificate was granted w.e.f 12.05.1989 as per the directions of the Hon'ble High Court of Madhya Pradesh at Jabalpur - Held that:- the original authority has rejected the refund claim taking the view that the claim has been filed beyond the peri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

these submissions and given a detailed finding on all the points. Therefore, we are in complete agreement with the view taken by the first appellate authority and find no reason to take a different view. Accordingly, the impugned order is upheld. - Decided against the Revenue - E/3102 of 2007 - Final Order No 52995/2016 - Dated:- 11-8-2016 - Mr. Satish Chandra President Justice (Dr.) and MR. V. Padmanabhan, Member (Technical) Sh. G.R. Singh. D.R. Appellant Sh. Pinaki Addy for Respondent ORDER Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

SSI certificate was rejected by the General Manager, District Industrial Centre, Sidhi. Accordingly, they started paying the duty on the goods at the full rate of duty by availing Cenvat Credit. Subsequently, they were granted the SSI certificate w.e.f 12.05.1989 as per the directions of the Hon'ble High Court of Madhya Pradesh at Jabalpur. Consequently, they filed refund claim for the duty paid by them during the financial years 1989-90 to 1993-94. The original authority vide its order dat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y availing the modvat/cenvat credit. Hence, in the absence of any specific direction from the High Court, the refund cannot be allowed to them. 3. We have heard Shri G.R. Singh, learned DR for the Revenue as well as Shri Pinaki Addy, learned counsel for the assessee, and have perused the relevant records. 4. There is no dispute on the fact that the benefit of small scale industrial exemption will be allowable to the assessee consequent upon to the grant of the SSI registration certificate w.e.f. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ailed to produce the copies of the contracts entered into with the customers from which it could have been established. We find that the first appellate authority in the impugned order has considered all these submissions and given a detailed finding on all the points. We give below his findings 7. The lower authority has held that the payment of duty by the appellants was not under protest. All the clearance documents produced by the appellants indicate that the duty has been paid under protest .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version