Revenue's Stay Petition Rejected: Buyers Eligible for Refund under Section 11B

The Appellate Tribunal CESTAT, New Delhi rejected Revenue's application for staying the operation of the impugned order of Commissioner (Appeals) as the respondent had produced the requisite certificate for exemption under Notification No. 108/95-C.E. Buyers can claim refund as per Section 11B, stepping into the shoes of the manufacturer. Therefore, the Revenue's stay petition was rejected.

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The Appellate Tribunal CESTAT, New Delhi rejected Revenue's application for staying the operation of the impugned order of Commissioner (Appeals) as the respondent had produced the requisite certificate for exemption under Notification No. 108/95-C.E. The Tribunal noted that buyers can claim refund as per Section 11B, stepping into the shoes of the manufacturer. Therefore, the Revenue's stay petition was rejected.

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