2005 (4) TMI 197 - AT - Central Excise

Summary

Issues:
1. Rectification of mistakes apparent on the face of the record in Final Order.
2. Entitlement to cash refund due to factory closure.

Issue 1: Rectification of mistakes apparent on the face of the record in Final Order:
The ROM was filed challenging Final Order No. 819/03, which set aside OIA No. 659/99-C.E. The appellant sought refund of excess Excise duty paid, arguing that assessments were provisional due to unapproved classification lists. The appellant emphasized that Rule 9(B) compliance was unnecessary as duty was paid per department's requirement. The Tribunal agreed, allowing deletion of the statement that assessments were not provisional. The Tribunal cited case laws supporting the appellant's position.

Issue 2: Entitlement to cash refund due to factory closure:
The Final Order stated that excess duty could only be credited in Account Current, not refunded in cash. The appellant argued that factory closure made Account Current unavailable, necessitating cash refund per precedents like MRF Ltd. case. The Tribunal agreed, allowing deletion of the statement denying cash refund. Consequently, the Tribunal substituted the statement to allow cash refund due to factory closure, following the MRF Ltd. case.

In conclusion, the ROM application was disposed of in favor of the appellant, allowing rectification of mistakes in the Final Order and granting cash refund due to factory closure. The Tribunal's decision aligned with the appellant's arguments and relevant case laws, ensuring fair treatment in the refund process.