2018 (9) TMI 1956

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. ORDER The present appeal has been filed against the impugned order dated 29-8-2017 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) has rejected the appeal of the appellants. 2. Brief facts of the present case are that the appellant had applied for refund claim of Central Excise duty concession in terms of Notification No. 12/2012-C.E., dated 17-3-2012 u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd that the appellant booked a car on 15-2-2014 at the authorized agency of Maruti Suzuki India Ltd., Palakkad, Kerala and after getting doctor certificate and affidavit as per the guidelines of the Department of Heavy Industries, he applied for the refund. Thereafter, he apprised the Department of Heavy industries that it is difficult to get the certificate as per the policy of the Government, bu....