9911796707
TMI Blog2012 (10) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... . REPRESENTED BY : Shri Shaleen Baheti, Chartered Accountant, for the Assessee. None, for the Department. [Order]. This revision application is filed by M/s. RSWM Ltd., Banswara against the Order-in-Appeal No. 324-335(DK) CE/JPR-II/2009, dated 12-5-2009 passed by Commissioner of Customs Central Excise, (Appeals), Jaipur-II with respect to various Orders-in-Original passed by the Assistant Commissioner of Central Excise Division, Chittorgarh. 2. Brief facts of the case are that the respondent is engaged in the manufacture of cotton yarn and manmade yarn of synthetic and artificial staple fibres falling under chapters 52, 54 and 55 of the Central Excise Tariff Act, 1985. They filed various rebate claims under Rule 18 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, dated 27-3-2009. In these orders the Commissioner (Appeals) held that claim of rebate is liable to be sanctioned to the exporters, however he further held that in the present circumstances such rebate is to be granted by way of credit and therefore he upheld the order of the Assistant Commissioner who allowed credit of the duty paid under an application made by the applicants under Rule 18 read with Section 11B for claiming rebate. The present applicants submit that such contrary view in the present order from the earlier view taken on the same issue by the same Commissioner (Appeals) tantamount to review of its own order which is not permissible in law. Reliance is placed on following case laws : (a) Commissioner of Customs, Ahmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands duly modified by the Order in Appeal in which the rebate claim of the applicants was found to be in order hence the same was sanctioned by way of credit. Therefore the order of the Assistant Commissioner has to be read as duly modified by the order of the Commissioner (Appeal). A combined and a harmonious under Section 11B for claiming of refund by way of rebate, which has been disposed off by allowing rebate in credit and therefore it is submitted that the credit is against the application made u/s 11B and there is no other separate request required in law. It is a settled law that Department cannot keep the applicants deprived of their right to take credit of any duty paid on export of goods. If duty is not payable, then also re-cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to refund thereof in cash regardless of mode of payment of said higher excise duty. Petitioner is entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate. Government notes that the ratio of the abovesaid order of Hon ble High Court is squarely applicable in this case. Any amount paid in excess of duty liability on ones own volition cannot be treated as duty, but it has to be treated simply a voluntary deposit with the Government which is required to be returned to the respondent in the manner in which it was paid as the said amount cannot be retained by the Government without any authority of law. Accordingly the applicant is eligible for re-credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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