Charge of the double benefit will sustain only when the assessee claims the refund and utilise the same for payment of duty
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in the case of M/s. Bright Engineering Works v. CCE & ST Daman and Surat [Excise Appeal No. 10493 of 2014 and Excise Appeal No. 12764 of 2019,dated December 15, 2022], set aside the order passed by the Revenue Department rejecting the refund application of the assessee. Held that, the refund cannot be denied on the ground of double benefit to the Appellant due to non-transfer of unutilized CENVAT credit. Further, interest was allowed under Section 11BB of the Central Excise Act, 1944 ("theCE Act") for delay of refund.
Citation :
Excise Appeal No. 10493 of 2014 and Excise Appeal No. 12764 of 2019,dated December 15, 2022
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Bimal Jain
Published in Excise
Views : 268
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