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TMI Blog2017 (6) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.03.2003 held that all charges except the Railway siding and shunting charges need not be included in the assessable value. The department filed a civil appeal against this order before the Hon'ble Supreme Court which was dismissed. Based on the Apex Court's order, the appellant filed a refund claim for refund of predeposit of Rs. 1,42,91,848/-, after adjusting the excise duty of Rs. 75,152/-towards the siding and shunting charges for the relevant period. Another refund claim of Rs. 93,88,085/- was filed after adjusting Rs. 5,64,315/- towards the siding and shunting charges. After due process of the refund claim, the original authority sanctioned refund of Rs. 30,45,352/- after adjusting Rs. 15,442/- towards interest on the sidin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act contains provision for recovery of sums due to the government. This section provides that in respect of duty and any other sum of any kind payable to the Central Government, the officers may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control. Since as per the orders of adjudication, amount was payable by the appellant, the same has been correctly adjusted by the adjudicating authority while sanction of the refund. 4. We have heard the submissions of both sides. The appellant has furnished the table of predeposit made as well as details of adjustments made by the department which is shown in the table below :- Predeposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 14.6.2017. 6. The ld. counsel has relied upon the following judgments in which it has been held that refund of predeposit cannot be adjusted towards pending arrears : (1) CCE Indore Vs Giridharilal Sugar Allied Industries Ltd. - 2004 (168) ELT 350 (Tri.-Del.) (2) KEC International Ltd. Vs CCE Jaipur - 2017 (347) ELT 302 (Tri.-Del.) (3) Kisan Irrigations & Infrastructures Ltd. Vs CCE & ST Indore - 2016 (339) ELT 583 (Tri.-Del.) (4) Voltas Ltd. Vs CCE Hyderabad - 2008 (9) STR 591 (Tri.-Mum.) The Board circular referred to by the appellant has also clarified the same position. The Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Stella Rubber Works (Unit-II) - 2012 (275) EL 404 (Kar.) has held that Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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