9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1497 - AT - Central ExciseRefund Claim - whether the appellant are entitled to refund of duty paid under the area based exemption N/N. 39/2001 dated 31.07.2001? - Held that - Challenging the impugned order relating to refund claim, the Revenue has come in appeal when the show cause notice for recovery is pending adjudication - it is found from the record that the refund claim has already been sanctioned and paid to the respondent - the matter is remanded to the adjudicating authority to re-consider the issues afresh - appeal allowed by way of remand.
Issues:
Whether the appellant is entitled to a refund of duty paid under the area-based exemption Notification No. 39/2001 dated 31.07.2001. Analysis: The Appellate Tribunal CESTAT AHMEDABAD heard two appeals filed by the Revenue against orders-in-appeal by the Commissioner (Appeals) of Central Excise Rajkot. The main issue in these appeals was whether the appellant is entitled to a refund of duty paid under Notification No. 39/2001 dated 31.07.2001. The Ld. Authorised Representative for the Revenue argued that a show cause notice was issued by DGCEI for recovery of the amount related to the exemption notification, which is pending adjudication. The Ld. Commissioner (Appeals) proceeded with the appeals despite being informed of this fact. The Revenue requested the matter to be remanded to the adjudicating authority to decide the refund issue along with the pending show cause notice. The Ld. Advocate for the respondent requested that the status quo of the refund sanctioned be maintained during the denovo adjudication period. The Tribunal noted that a demand notice had been issued by DGCEI proposing denial of the exemption benefit. The Revenue challenged the impugned order on the refund claim while the show cause notice for recovery was still pending adjudication. It was observed that the refund claim had already been sanctioned and paid to the respondent. Therefore, at the request of the Revenue, the Tribunal remanded the matter to the adjudicating authority to re-consider the issues along with the notice issued by DGCEI and ordered that the status quo of the refund be maintained during the denovo proceeding. In conclusion, the Revenue's appeals were allowed by way of remand, and the Tribunal's decision was dictated and pronounced in the open court.
|
