Commissioner of Central Excise Vs. D.C. Polyester Pvt. Ltd.

Commissioner of Central Excise vs D.C. Polyester Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 28, 2003

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Citation: sooperkanoon.com/33244
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T C.
Decided On: Nov 28, 2003
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

D.C. Polyester Pvt. Ltd.

Legal References

Reported In: (2004)(166)ELT472Tri(Mum.)bai

Excerpt

1. after hearing both sides and perusal of case records, i find that board's circular no. 701/17/2003-cx., dated 12-3-2003 allows refund of unutilised credit of additional duties of excise (goods of special importance) on ex port of the finished goods even if such finished goods are not subject to levy of the said additional duty. as such, the department's appeal has no merit and the same is rejected.

Full Judgment

1. After hearing both sides and perusal of case records, I find that Board's Circular No. 701/17/2003-CX., dated 12-3-2003 allows refund of unutilised credit of Additional Duties of Excise (Goods of Special Importance) on ex port of the finished goods even if such finished goods are not subject to levy of the said additional duty. As such, the department's appeal has no merit and the same is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs D.C. Polyester Pvt. Ltd. Same Subject Excise Same Judge S T C.