M\/s. Valli Sago Factory Versus Commissioner of GST & Central Excise Salem
Central Excise
2018 (11) TMI 1365 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-8-2018
Appeal No. E\/41271\/2018 – Final Order No. 42236\/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
\nShri S. Kannappan, Advocate for the Appellant
\nShri L. Nandakumar, AC (AR) for the Respondent
\nORDER
\nBrief facts are that the appellants herein are engaged in manufacture of sago and starch. During the investigation conducted, they paid an amount of Rs. 5,83,304\/- on various dates. The last payment was made on 31.3.2015. After investigation, the original authority vide order dated 6.1.2017 confirmed duty demand of Rs. 5,25,296\/-. The appella<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder adjudication. The appellant had paid a total amount of Rs. 5,83,304\/- on various dates during the time of investigation. The amounts paid during investigation have to be treated as a deposit with the department and is in the nature of a pre-deposit. The appellant had filed refund claim in February 2017 after coming to know that the amount already paid during investigation was in excess of the duty confirmed. Thus, refund claim of Rs. 58,008\/- was filed. He argued that the refund sanctioning authority has rightly granted the refund. When reckoned from the date of passing of the order by the adjudicating authority determining the duty demand, the refund is well within the time. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Valli Sago Factory Versus Commissioner of GST & Central Excise SalemCentral Excise2018 (11) TMI 1365 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 13-8-2018Appeal No. E\/41271\/2018 – Final Order No. 42236\/2018Central ExciseMs. Sulekha Beevi C.S., Member (Judicial) Shri S. Kannappan, Advocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief … Continue reading “M\/s. Valli Sago Factory Versus Commissioner of GST & Central Excise Salem”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The ld. AR Shri L. Nandakumar supported the findings in <\/p>\n
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