2018 (5) TMI 861 - AT - Central Excise

Refund of excess excise duty paid - Held that - Since identical issue of the appellant is already decided in favor of appellant in 2009, there is no reason to deviate from such a view already taken - appeal dismissed - decided against Revenue.

Summary

Issues: Refund of excess excise duty paid on clearance of finished goods.

Analysis:
The judgment pertains to multiple appeals filed by the Revenue against Orders-in-Appeal regarding the refund of excess excise duty paid on the clearance of finished goods. Upon hearing both sides and examining the records, the issue at hand is identified as the refund of excess excise duty in the context of finished goods received by purchasers. The Ld. Counsel correctly highlighted a previous decision by the Division Bench in favor of the appellant on an identical issue, which was subsequently followed by the current Bench in a Final Order. It was noted that the Revenue had appealed the earlier decision before the High Court, and the matter was pending. Given the precedent set by the previous decision in favor of the appellant, the current Bench found no reason to deviate from that view. Consequently, the impugned order was deemed correct, and no interference was necessary, leading to the rejection of the appeals. The judgment was dictated and pronounced in open court by Mr. M.V. Ravindran, Member(Judicial) of the Appellate Tribunal CESTAT HYDERABAD.