2018 (9) TMI 1956

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..... been filed against the impugned order dated 29-8-2017 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has rejected the appeal of the appellants. 2. Brief facts of the present case are that the appellant had applied for refund claim of Central Excise duty concession in terms of Notification No. 12/2012-C.E., dated 17-3-2012 under General Exemption Sl. No. 280 on 9-9- .....

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..... at the authorized agency of Maruti Suzuki India Ltd., Palakkad, Kerala and after getting doctor certificate and affidavit as per the guidelines of the Department of Heavy Industries, he applied for the refund. Thereafter, he apprised the Department of Heavy industries that it is difficult to get the certificate as per the policy of the Government, but he did not get any reply from Maruti Suzuki In .....

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..... driving the vehicle conveniently. The appellant got the necessary certificate from the registering authority only on 17-10-2016 and thereafter the appellant filed the present refund claim on 26-12-2016, which is within one year and therefore the appellant is entitle to avail the credit of Rs. 17,897/-. Consequentially, I allow the appeal by setting aside the impugned order. (Operative part of th .....

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