TMI Blog2018 (3) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... round of rejection of refund claim is not sustainable - refund allowed - appeal allowed - decided in favor of appellant. - E/1977, 2680/2009 - A/60111-60112/2018 - Dated:- 22-2-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. R.K. Hasija, Advocate - for the Appellant Shri. A.K. Saini, AR - for the Respondent ORDER Per: Ashok Jin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have paid duty @ 16% which were not required to be paid, therefore, the refund claim by calculating 8% of duty payable was sanctioned and remaining refund claim was rejected. Against the said orders, the appellant is before us. 3. The ld. Counsel for the appellant submits that as per the Notification No.56/2002-CE dated 14.11.2002, the appellant was required to pay duty leviable on the said go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties and considered the submissions. 6. On careful consideration submissions made by both the sides, we find that the sole ground for denying refund to the appellant is that the appellant was entitled to avail benefit of exemption Notification No.06/2006-CE dated 01.03.2006, which entitled to the appellant to pay duty at concessional rate of duty @ 8% on CFL manufactured by them. Admittedly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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