2005 (8) TMI 140 - CGOVT - Central Excise

Summary

Issues:
1. Classification of goods for duty payment and rebate eligibility.

Analysis:
The case involved four Revision Applications filed by a company against an Order-in-Appeal passed by the Commissioner of Central Excise. The company had filed rebate claims for duty paid on goods cleared for export, which were rejected by the adjudicating authority citing exemption from duty as per Supreme Court judgments. The company argued that they acquired the printing division of another company and relied on previous court decisions regarding classification and exemption. The main contention was the classification of the goods under the Central Excise Tariff, which would determine the duty payable and rebate eligibility.

The company argued that the goods should be classified under a specific heading attracting 16% duty, while the department maintained that the goods fell under a different tariff heading with a nil rate of duty. The court noted that if the classification by the department and the Supreme Court judgment were correct, the duty paid would be considered a deposit and refundable, not as a rebate. The court highlighted the possibility of refunding the excess payment through a credit in the Cenvat account. Ultimately, the Revision Applications were disposed of based on the classification issue and the implications for duty payment and refund eligibility.