2021-TIOL-229-CESTAT-MUM

Kellogg India Pvt Ltd Vs CCE & ST

CX - Issue relates to denial of refund after the tax demand was set aside by Tribunal in the second round of litigation that originally commenced in 1999 - In view of the fact that appellant's claim for refund was rejected only on the ground that duty paying document was not produced which is contrary to the text of sub-Section 2 of Section 11B of Central Excise Act, 1944 and contrary to the evidence available on record being admission of respondent-department throughout the proceedings including at Tribunal that this amount was additionally claimed from the appellant and paid by it, it is a fit case for remand to the adjudicating authority to get himself satisfied with the certified copy of the order of Tribunal passed on dated 17.03.2017 and to dispose of refund application in accordance to the law with due regard to the findings of Tribunal: CESTAT

- Matter remanded: MUMBAI CESTAT