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TMI Blog2015 (4) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... paid as the same amount cannot be retained by Government without any authority of law. - refund in cash of higher duty paid on export product which was not payable, is not admissible and refund of said excess paid duty/amount in Cenvat Credit is appropriate. As such the excess paid amount/duty may be returned to the respondent in the manner in which it was paid by him initially. - Government directs that excess paid amount of ₹ 1,43,134/- and ₹ 37,484/- which is a voluntary deposit, may be allowed to be re-credited in the Cenvat Credit account from where it was initially paid. - Decided in favour of assessee. - F. No. 195/16-17/2012-RA - 72-73/14-CX - Dated:- 4-3-2014 - Shri D.P. Singh, Joint Secretary ORDER These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Central Government on the following grounds :- 4.1 The appeals filed by the applicants have been rejected by the Commissioner (Appeals) on the grounds that rebates could be sanctioned in respect of duty paid on the actual assessable value in terms of section 4 of the Central Excise Act, 1944, i.e. on the transaction value at the time and place of removal that in the instant case of the applicants, the place of removal is the factory gate as the applicants failed to prove with evidence that the factory gate was not the place of removal The applicants are not in a position to adduce any evidence in this regard. The applicants, however, submit that they had claimed rebate of the actual amount of duty paid by them on the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble, is not admissible and refund of said excess paid duty/amount in Cenvat Credit is appropriate. As such the excess paid amount/duty may be returned to the respondent in the manner in which it was paid by him initially. In view of the above, the applicant pray that they may be allowed to take re-credit of the amount deducted from their rebate claims, totalling to ₹ 1,80,618 in their Cenvat Credit account. 5. Personal hearing scheduled in this case on 27.09.2013 was not attended by the applicant. However in their letter dated- 31.12.2003; applicant has stated-that-they do not desire any personal hearing in the matter and requested to decide the case on merits. 6. Government has carefully gone through the relevant case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2007, in the case of M/s Nahar Industrial Enterprises Ltd. Vs. UOI reported as 2009(235) ELT 22 (P H) has decided as under :- Rebate/Refund - Mode of payment - Petitioner paid lesser. duty on domestic product and higher duty on export product which was not payable - Assessee not entitled 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. Hon'ble High Court of Punjab Haryana has observed that refund in cash of higher duty paid on export product which was not payable, is not admissible and refund of said excess paid duty/amount in Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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