2005 (4) TMI 402 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to refund duty of Rs. 1,50,000 to the respondents who never started production after obtaining Central Excise Licence for Pan Masala manufacture. The revenue's appeal was dismissed as no evidence proved the respondents manufactured excisable goods. The Board Circular on interest for delayed refunds was deemed irrelevant to the case.