Appellate Tribunal allows Department's appeal on Rule 57F(1) proviso in Central Excise Rules

COLLECTOR OF C. EX., BOMBAY Versus KLOCKNER WINDSOR INDIA LTD.

COLLECTOR OF C. EX., BOMBAY Versus KLOCKNER WINDSOR INDIA LTD. - 1998 (98) E.L.T. 472 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard a case where the respondent claimed a refund for excess duty paid on turnover tax and surcharge on sales tax. The Assistant Collector rejected the claim for not claiming abatement in the price list. The Collector (Appeals) remanded the case for a fresh decision, stating the refund could be granted if turnover tax and surcharge on sales tax were paid. The Department challenged this decision. The only issue raised in the appeal was regarding the proviso to Rule 57F(1) of the Central Excise Rules, 1944. The respondent admitted that the refund could only be made subject to this proviso. The appeal was disposed of accordingly.