https://www.taxtmi.com/caselaws?id=353217 The Appellate Tribunal CESTAT ALLAHABAD set aside the lower court's decision and ruled in favor of the appellant in a case involving the extension of permission for maintaining a godown outside factory premises for storing non-duty paid sugar. The Tribunal criticized the Revenue's technical approach and emphasized that the appellant's act of intimating the Revenue about the credit entry in their PLA could be considered a claim for refund. Consequently, the Tribunal granted consequential relief to the appellant, highlighting that the Revenue should have initiated proceedings if they were not satisfied with the appellant's claim during the credit entry in their PLA. en-us Thu, 16 Nov 2017 00:00:00 +0530 Sat, 02 Mar 2019 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353217 The Appellate Tribunal CESTAT ALLAHABAD set aside the lower court's decision and ruled in favor of the appellant in a case involving the extension of permission for maintaining a godown outside factory premises for storing non-duty paid sugar. The Tribunal criticized the Revenue's technical approach and emphasized that the appellant's act of intimating the Revenue about the credit entry in their PLA could be considered a claim for refund. Consequently, the Tribunal granted consequential relief to the appellant, highlighting that the Revenue should have initiated proceedings if they were not satisfied with the appellant's claim during the credit entry in their PLA. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353217