2018 (3) TMI 1373

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....pellant Shri. A.K. Saini, AR - for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein the refund claims has been rejected. 2. The facts of the case are that the appellant is manufacture of CFL and availing benefit of exemption Notification No.56/2002-CE dated 14.11.2002. As per the said Notification, the assessee is entitled to clai....

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....ed 14.11.2002, the appellant was required to pay duty leviable on the said goods and as per the Central Excise Tariff Act, the rate of duty was 16% on CFL which appellant paid. The appellant claim refund of the duty paid through PLA after exhausting their cenvat credit. The sole case of the Revenue is that the appellant was required to avail the benefit of exemption Notification No.06/2006-CE date....

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.... at concessional rate of duty @ 8% on CFL manufactured by them. Admittedly, the appellant did not claim the benefit of said notification and as per section 5(A) of the Central Excise Act, 1994, the only notification is binding on the appellant for availment, if duty is wholly exempt. 7. Admittedly, as per Notification No. 06/2006-CE dated 01.03.2006, the duty is not wholly exempt, in that circu....