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2017 (5) TMI 1242 - AT - Central ExciseRefund claim - manufacture of Pan Masala - proviso 4 of Rule 9 of Pan Masala Packing Machines (Capacity Determination & Collection of Duty) Rules, 2008 - Held that - if the claim of refund is allowed irreparable loss may be caused to Revenue - the order passed by ld. Commissioner (Appeals) is reasonable - appeal allowed - decided against the Revenue.
Issues:
Stay application filed by Revenue to stay the operation of Order-in-Appeal No. GZB-EXCUS-000-APP-0336-15-16 dated 04/03/2016 regarding refund of Central Excise duty for Pan Masala Packing Machines. Analysis: The case involved a Stay Application filed by Revenue seeking to halt the operation of an Order-in-Appeal related to a refund of Central Excise duty for Pan Masala Packing Machines. The respondents had deposited duty amounting to ?40,00,000 for a machine used in Pan Masala manufacture. After discontinuing production, they applied for a refund of ?28,38,710 as per Rule 9 of Pan Masala Packing Machines Rules. The Original Authority rejected the refund application, leading to an appeal by the respondents. The Commissioner (Appeals) allowed the appeal, prompting Revenue to appeal against this decision and file a stay application. During the hearing, the Revenue argued that allowing the refund claim would cause irreparable loss. On the other hand, the Authorized Representative of the respondent contended that the refund was admissible. After considering the arguments and examining the records, the Member (Technical) found the Commissioner (Appeals)'s decision reasonable. No substantial grounds were presented by Revenue to support the Stay Application. Consequently, the application for stay was dismissed, indicating a prima facie support for the Order-in-Appeal allowing the refund. In conclusion, the judgment by the Appellate Tribunal CESTAT ALLAHABAD, delivered by Member (Technical) Anil G. Shakkarwar, upheld the decision of the Commissioner (Appeals) to grant the refund of Central Excise duty to the respondent. The dismissal of the stay application indicated a preliminary acceptance of the reasoning behind the refund approval, emphasizing the lack of strong grounds presented by Revenue to warrant a stay.
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