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2023 (12) TMI 167 - AT - Central ExciseQuantum of cash refund - Refund of wrongly paid Central Excise duty on the goods supplied - how much cash refund is to be given to the appellant? - HELD THAT - Since different amounts have been shown Central Excise duty paid in cash both by the department as well as by the appellant - it will be appropriate to remand the matter back to the Adjudicating Authority to re-determine the amount of cash after taking into consideration the submissions which have been made by the appellant with regard to claim of cash payment of Central Excise duty amounting to Rs. 76,57,238/- and decide the matter after due verification of facts of cash payment of Central Excise duty and accordingly decide the refund claim again after taking into consideration the claim of the appellant. Appeal allowed by way of remand.
Issues involved:
Refund claim u/s 11B of Central Excise Act, 1944 for wrongly paid duty on goods supplied under international competitive biddings. Dispute over the amount of cash refund sanctioned. Summary: The appellant filed a refund claim under Section 11B of the Central Excise Act, 1944, stating that they wrongly paid Central Excise duty on goods supplied to M/s. ONGC under international competitive biddings, which are deemed exports and exempted from duty as per Notification No. 12/2012-CE. The Deputy Commissioner sanctioned a partial refund, leading to a dispute over the amount of cash refund. The Commissioner (Appeals) decided in favor of the appellant's method of calculating the refund amount. However, the Tribunal found discrepancies in the amount of duty paid in cash by the appellant and remanded the matter back to the Adjudicating Authority for re-determination. The Commissioner (Appeals) observed that the method of calculating the refund amount by the appellant was reasonable, based on the duty paid through PLA and Cenvat account. The Tribunal noted conflicting amounts of duty paid in cash by both the department and the appellant, leading to the decision to remand the matter for a proper determination of the cash refund amount based on the appellant's claim of Rs. 76,57,238. Therefore, the Tribunal allowed the appeal by remanding the matter to the Adjudicating Authority for a re-determination of the cash refund amount after verifying the facts of cash payment of Central Excise duty, in accordance with the appellant's claim. *(Pronounced in the open court on 31.10.2023)*
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