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TMI Blog2019 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Union of India [2010 (12) TMI 237 - JAMMU AND KASHMIR HIGH COURT], wherein the Hon’ble High Court quashed the notifications in question. Therefore, in terms of Notification No. 56/2002-CE dated 14.11.2002, the appellants are entitled to claim refund/ self-credit of duty paid through PLA - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/53480/2015-DB - Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 56/2002-CE dated 14.11.2002 as amended. Prior to the amendment of the above notification, the appellant was entitled to take the refund as per the notification over and above the payment made through the Cenvat account. Subsequently, the above notification was amended vide Notification No. 19/2008 dated 27.3.2008 and 34/2008-CE dated 10.6.2008, wherein restriction regarding taking of ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the parties and perused the case record. 6. We find that this issue is covered in favour of the appellant by the decision of Hon ble High Court of J K in case of Reckitt Benckiser Vs. Union of India - 2011 (269) ELT 194 (J K) and subsequent order of this Tribunal being Final Order No. A/62073- 62076 62207/2018-EX(DB) dated 22.3.2018. 7. Following the above judgement of Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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