9911796707
TMI Blog2011 (12) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... fund involves question of law. Therefore, the issue raised by the Revenue, is maintainable. Since the maintainability of the refund has not been dealt with at the stage of Commissioner (Appeals), the same is required to be examined. Therefore, the case is remanded to the learned Commissioner (Appeals) to decide the maintainability of the refund, keeping in view the proposition of law that taxes are not exported - Decided in favour of Revenue. - E/726/2010 - Final Order No. A/410/KOL/2011 - Dated:- 21-12-2011 - Shri S.K. Gaule and Dr. D.M. Misra, JJ. Shri B.B. Agrawal, Commissioner (AR), for the Appellant. Dr. Samir Chakraborty, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue is in appeal against the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules. The contention is that the duty paid by respondent s Barauni Refinery, is discharged in accordance with Central Excise Law. The above activity on the part of the respondent, cannot merit for claiming refund under Section 11B, and the mere fact that duty-paid goods have been exported, does not render the payment of duty erroneous at the end of their Barauni Refinery. Therefore, no refund under Section 11B of the Central Excise Act, 1944 is maintainable in this case. The Department did not take up this issue before the Commissioner (Appeals) because the decision was in favour of the Department. However, this is a question of maintainability of refund and since maintainability is a question of law, it can be taken up for the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the issue raised by the Revenue, is maintainable. Since the maintainability of the refund has not been dealt with at the stage of Commissioner (Appeals), the same is required to be examined. Therefore, the case is remanded to the learned Commissioner (Appeals) to decide the maintainability of the refund, keeping in view the proposition of law that taxes are not exported. And keeping in view the aspect that the respondent cannot be deprived of making a claim of Rebate of Duty paid on the goods exported, on question of limitation of time, since the Department did not contest the case on the time-limit prescribed under Section 11B of the Central Excise Act, 1944. The learned Counsel appearing for the respondent submits that this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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