Refund of pre-deposit - predeposit was made under the head ...

Court Sets Aside Order, Remands Case for Fresh Decision on Excise Duty Pre-Deposit Refund; Section 130(2) Misapplied.

February 8, 2022

Case Laws Central Excise AT

Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme - AT

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Refund of pre-deposit - predeposit was made under the head ...

Court Sets Aside Order, Remands Case for Fresh Decision on Excise Duty Pre-Deposit Refund; Section 130(2) Misapplied.

February 8, 2022

Case Laws Central Excise AT

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