Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (12) TMI 161 - AT - Central Excise
The Collector appealed against the order allowing refund of duty accumulated in RG-23A due to opting out of Modvat Credit Scheme. The Appellate Tribunal found that there was no provision for such refund except in case of export, so the appeal was allowed, and the refund was deemed inadmissible. (Case: Collector v. Respondents)
|