Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 382 - CESTAT, CHENNAIDemand duty - Duty paid on nearest prevailing value - without reviewing the refund order u/s 35EA - Erroneous refund - HELD THAT:- We follow the precedent and apply the ratio of the Supreme Court's decision in Jain Shudh Vanaspati [1996 (8) TMI 108 - SUPREME COURT] to the facts of the instant case and, accordingly, reject the appellants' contention that a SCN demanding erroneously refunded duty could not be issued u/s 11A without revision/review of the refund order. No other issue has arisen from the submissions made in this case. In the result, we sustain the order of the Commissioner (Appeals) and reject the present appeal.
|