Case Law Details
Pearl Drinks Limited Vs C.G. & S.T. Jammu (CESTAT Chandigarh)
It is a fact on record that at the time of clearance of goods, the appellant paid duty and claim refund thereof only, there is a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment of duty. In these circumstances, I hold that the appellant is entitled for refund of duty paid in cash at the time of clearance of goods as held by this Tribunal in the case of Shree Nath Industries Vs. Commissioner of Central Excise, Jammu.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
The appellant is in appeal against the impugned orders wherein the refund claim filed under Notification No. 1/10 dated 06.02.2010 was denied.
(a) On account that duty has been paid excess, therefore they are not entitled to take excess claim of refund of excess duty paid.
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