2014 (6) TMI 687
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....s. 2. The appellants are engaged in the manufacture of IC Engines and parts. They removed the used capital goods without payment of duty. Subsequently, they reversed the entire amount of credit originally taken on the said capital goods under protest. The appellants filed a refund claim of the duty which has been rejected by the adjudicating authority. Commissioner (Appeals) upheld the adjudicati....




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