9911796707
TMI Blog2010 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... erred a refund claim paid on pre-budget stock. The original authority allowed the refund by way of credit in cenvat account. The Commissioner took up the matter on review and directed the Department to file appeal before Commissioner (Appeals). The Commissioner (Appeals) ordered that the refund amount be deposited into the Consumer Welfare Fund on the ground that the appellant has not proved that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess @ 2% of excise duty became payable with effect from 9-7-04. the appellant paid excise duty including education cess in respect of the said closing stock and when it was cleared and preferred a refund claim on ….. for a sum of Rs. 46,123/- being education cess paid on pre-budget stock. The original authority vide order dated 30-3-2005 allowed the refund by way of credit in cenvat account. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on the Chartered Accountant Certificate which according to him, has not been challenged by the Commissioner (Appeals). 5. Learned DR reiterates the finding of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. On perusal of the invoices raised relating to the impugned goods, it is noticed that the invoices clearly indicate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Chartered Accountant's certificate by the Commissioner (Appeals) cannot be faulted. 7. Further, the disputed duty amount is only Rs. 46,123/- which is less than the limit prescribed under proviso to Section 35B(1) of Central Excise Act, 1944. 8. In view of the above, I do not find any valid ground to interfere with the order of the Commissioner (Appeals). The appeal is therefore, rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
