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TMI Blog2015 (9) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Government of India. 2. The 1st Respondent, M/s. Cipla Limited, claims to be a merchant exporter who procures Central Excise Duty paid goods for export from various local manufacturers. 3. The Commissioner has challenged the order passed by the 2nd Respondent on a very limited issue inasmuch as the claim for refund has been allowed by reversing the order of the Commissioner of Central Excise (Appeals). However, while passing that order, the Revisional Authority in para 10 has directed that the Government cannot retain the amount paid without any authority of law. Therefore, the Government allows the amount to be re-credited in the Cenvat credit account of the concerned manufacturer. The Commissioner's order was modified to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original on 27th June, 2012 dealt with these rebate claims and the adjudicating authority in its detailed analysis and reasoning sanctioned the rebate claims restricting the amount to 5% ad valorem and rejected the balance or the remaining amount. This direction is to be found at page 28 of the paper book. 6. Aggrieved by these Orders-in-Original, Appeals were preferred by M/s. Cipla Limited, 1st Respondent before us and the Appellate Authority disposed of the Appeals by concluding that duty was paid at a higher rate only to encash the Cenvat credit which is in balance because of the rate of duty on the exported goods is much lesser than the rate of duty on the inputs. Hence, the question of refund of such unutilized credit d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess of duty payable at effective rate of 4% or 5% as per Notification No. 4/06-C.E. is to be treated as voluntary deposit with the Government. In such cases where duty is paid in excess of duty actually payable as held by Hon'ble Apex in the case discussed in para 8.8.2 and also held by Hon'ble High Court of Punjab and Haryana as discussed in para 8.8.3 above, the excess paid amount is to be returned/adjusted in Cenvat Credit account of Assessee. Moreover, Government cannot retain the said amount to be re-credited in the Cenvat Credit account of the concerned manufacturer. The impugned orders stand modified to this extent." 8. The question was of the amount paid in excess of duty at the above effective rate and in terms of the No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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