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M/s. Classic Electric Appliances Versus CCE, Jammu & Kashmir

2016 (11) TMI 1328 - CESTAT CHANDIGARH

Benefit of Notification No.56/02-CE dated 14.11.2002 - rejection of refund claims - as per Notification No. 19/08-CE dated 27.3.2008, the refund claim is restricted to the value addition by the assessee - Held that: - The appellant is located in the .....

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f refund. The sole reason to deny the credit is that they have not challenged the validity of the Notification No.19/08-CE dated 27.3.2008. Therefore, the refund is not admissible to the appellants. - The appellant has produced the order of the H .....

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nt-entrepreneur 50% of the amount due to them in terms of the judgement of the learned Single Judge, subject to furnishing solvent surety to the satisfaction of the jurisdictional Commissioner within a period of four weeks of their furnishing the sai .....

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-61273/2016 - Dated:- 30-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Shri M.S. Dhaliwal, Consultant Present for the Respondent: Shri Harvinder Singh, AR ORDER The appellants have filed these appeals against the impugned o .....

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the said notification, whatever duty has been paid by the assessee through PLA is entitled to self refund. During the impugned period, the appellant filed refund claims which were rejected on the ground that as per Notification No. 19/08-CE dated 27 .....

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n'ble Jammu & Kashmir High Court, therefore the said order of the Hon'ble High Court is not applicable to facts of this case and Notification No. 19/08-CE dated 27.3.2008 squarely applicable to the facts of this case. Aggrieved with the s .....

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obtained stay order against the operation of the said notification. In that, circumstance, the finding of the Commissioner is baseless and the impugned order is set aside. 4. Learned AR reiterated the findings of the impugned order. 5. Heard both sid .....

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11.2002. The appellant is claiming the refund under the Notification No.56/02-CE dated 14.11.2002 i.e. whatever duty has been paid though PLA is entitled to self refund. The sole reason to deny the credit is that they have not challenged the validity .....

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