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TMI Blog2018 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... wn case of KRISHI RASAYAN EXPORTS PVT. LTD VERSUS CCE & ST, JAMMU & KASHMIR [2018 (5) TMI 1342 - CESTAT CHANDIGARH], where it was held that The appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods and thus appellant is entitled to refund claim. The appellant is entitled to refund claim of ₹ 29,39,465/- along with interest - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted and paying duty in terms of Section 4A of the Central Excise Act, 1944 after availing the abatement as prescribed. A show cause notice was issued to the appellant on the ground that the appellant is not required to affix MRP on that product and required to pay duty under Section 4A of the Act, therefore, the refund claim of ₹ 29,39,465/- is not granted to the appellant. The said show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 29,39,465/- along with interest which is the subject matter before us. For rest of the amount of refund, the appellant has forgone and will not raise any dispute on later stage. 5. Considering the fact that it has been held by this Tribunal in the Final Order dated 19.03.2018 that the appellant has correctly paid the duty under Section 4A of the Central Excise Act, 1944, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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