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Appeal not required to be filed for Refund of Duty paid based on mere letter from Department
Case Law Details
- Case Name
- Insecticides India Limited Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Insecticides India Limited Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad)
The point of dispute is as to whether before filing the refund claim of the excess duty paid due to errors / mistakes, the assessment order was required to be challenged. I find that this very issue had been dealt with by the Tribunal in the cases of Tata Iron & Steel Co. Ltd. v. CC (Port), Kolkata (supra) 2006 (202) E.L.T. 719 (Tri. – Kolkata) = 2008 (10) S.T.R. 515 (Tri. – Kolkata and Celcius Refrigeration Pvt. Ltd. v. CC, New Delhi (supra), 2007 (213) E.L.T. 364 (Tri. – Del.) wherein the Tribunal has h...
