M/s ESSAR PROJECTS INDIA LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX - Central Excise - CESTAT AHMEDABAD - Tri - Setting aside of Refund claim of Pre-deposit amount - Assessee contended that the Assistant Commissioner is statutorily empowered to consider process and grant refund u/s 11B of the Central Excise Act, 1944 Held that - Any deposit made during investigation or after adjudication has to be refunded to the assessee when the OIO is set aside and no quantification has been ................................... Central Excise - Case Laws
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