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TMI Blog2017 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on the last date from account current should be attributed to crates that are deemed to have value added of 26% against 36% available for furniture - Held that: - once the eligibility is restricted to the actual payment through account current, being less than that entitled by application of the lower rate on the entire duty paid, artificially determined segregation without any evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for refund of ₹ 1,32,770/- paid through account current on clearance of goods during the month of June 2010 was filed. The competent authority allowed the refund in full but the first appellate authority, on appeal filed under authorization of Commissioner of Central Excise (LTU), restricted the refund to ₹ 1,11,319 by splitting of the claim on the basis of the two rates applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 36% for furniture. The notification, while deeming the said value addition, further restricts entitlement to the actual amount paid after debit of CENVAT credit. On duty liability of ₹ 5,46,780/- for June 2010, appellant discharged dues by debit of ₹ 4,14,010/- in CENVAT credit and clamed refund of balance of ₹ 1,32,770/-. 3. Learned Authorised Representative urged that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances on the last day of the month. Such an empowerment is not vested in the officer of Central Excise who is required to process the claim for refund to the extent that it is authenticated from the records. He has erred in not accepting the submission in the claim that the account current was used for discharge of duty on clearance of furniture. 5. In any case, once the eligibility is res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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