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TMI Blog2018 (3) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... tional continuously for 15 days - Admittedly, the machines were remained closed for continuous 15 days. In that circumstances, if the refund claim filed by the respondent for 13 days in the month of January, 2013, it cannot be said that the said refund claim cannot entertainable - appeal dismissed - decided against Revenue. - CROSS Application No. E/CROSS/50383/2015 in APPEAL No. E/51170/2014-EX[ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000/- towards liability for the said month on 5 January, 2013. In terms of Rule 9 of the said Rules, on 15.01.2013 the respondent filed declaration in terms of Rule 6 of the said rules for discontinuation of production w.e.f. 18.01.2013 as the machines remained in-operational during the period from 19.01.2013 to 03.02.2013 thereafter, the respondent filed abatement claim of duty paid for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinuous 15 days. In that circumstances, if the refund claim filed by the respondent for 13 days in the month of January, 2013, it cannot be said that the said refund claim cannot entertainable. The same issue was came up in Hon ble High Court of Allahabad in the case of Commissioner of Customs Central Excise Service Tax vs. Dharampal Satyapal Ltd. reported in 2013 (298) E.L.T. 484 (All.) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner (Appeals) has rightly granted abatement claim of duty paid by the respondent in the month of January, 2013. Therefore, in the light of decision of Honble High Court of Allahabad in the case of Dharampal Satyapal Ltd. (supra), we do not find any infirmity in the impugned order, the same is upheld and the appeal filed by Revenue is dismissed. Cross Objection also stands di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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