9911796707
TMI Blog2017 (6) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... east was fully exempted through Notification No.3/2006-CE dated 01/03/2006. on 07/03/2006 Officers of Central Excise Division, Sitapur visited the factory premises 2344/09 of the appellant. As per the direction of Superintendent of Central Excise (Preventive) appellant paid Rs. 47,49,715/- under protest through TR-6 Challan No.12/2005-06 dated 22/03/2006 and the same was debited by PLA Entry No.34-35 dated 22/03/2006 respectively through Cenvat credit of Central Excise duty paid on the inputs lying in the stock and inputs in work in progress as on 01/03/2006. Subsequently through letter dated 06/03/2007 they submitted application for refund of the said amount of Rs. 47,49,715/- to Superintendent of Central Excise, Range Hardoi. On 09/04/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/05/2009 appellant has filed this appeal before this Tribunal. 3. Heard the Id. Counsel for the appellant, who has submitted that with effect from 01/03/2006, the goods manufactured by them were fully exempted under Notification No.3/2006-CE dated 01/03/2006. He, further, submitted that Rs. 47,49,715/- was paid under protest through TR-6 Challan No.12/2005-06 dated 22/03/2006 and the same was debited by PLA Entry No.34-35 dated 22/03/2006 respectively. The said amount was claimed as refund. Simultaneously, on 28/02/2007 a Show Cause Notice was issued to them directing them to reverse Cenvat credit attributable to inputs lying in the stock and inputs in work in progress as on 28/02/2006. He, further, submitted that the said amount Rs. 47 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by appellant on 22/03/2006 was not towards any duty adjudged against the appellant by any competent authority. The said amount was neither the duty liability arising out of manufacture nor arising out of any confirmed demand. Therefore, the said amount was Revenue deposit with Revenue. Since the demand raised in respect of said issue amounting to Rs. 48,90,461/- does not survive as on date in view of this Tribunal's Final Order No.70096/2017 dated 16/01/2017 the exchequer does not have right to keep the said amount with it. I, therefore, allow the appeal and direct the Jurisdictional Commissioner to ensure payment of refund of Rs. 47,49,715/- within 30 days of receipt of copy of this order. In above terms appeal is allowed with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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