Refund entitlement under excise exemption notification upheld after High Court order modified the basis for denial.

Refund under Notification No. 56/02-CE was held admissible where duty had been paid through PLA and the denial rested solely on Notification No. 19/08-CE. The assessee produced a High Court order showing that the operation of the latter notification had been modified, so the objection that the notification had not been separately challenged could not sustain rejection of the refund claim. The Tribunal therefore accepted the refund entitlement and the assessee succeeded.

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Issues: Whether the appellant was entitled to refund under Notification No. 56/02-CE dated 14.11.2002 despite the reliance placed on Notification No. 19/08-CE dated 27.3.2008.

Analysis: The appellant was availing the benefit of the exemption notification applicable in Jammu and Kashmir and claimed refund of duty paid through PLA. The denial of refund rested only on Notification No. 19/08-CE dated 27.3.2008. The appellant produced the order of the High Court showing that the operation of that notification stood modified, and the Tribunal held that, in view of that order, the objection based on non-challenge to the notification could not sustain the rejection of refund.

Conclusion: The refund claim was held admissible and the appellant succeeded.

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