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TMI Blog2017 (10) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount deposited through GAR-7 challan was not shown as credit in PLA and not debited as duty therefrom - appeal dismissed - decided against Revenue. - E/86534/13 - A/89510/17/SMB - Dated:- 1-9-2017 - Shri Ramesh Nair, Judicial Member Shri S.V. Nair, Asst. Commr (AR), for appellant Shri Prakash Shah, Advocate, for respondent ORDER Per: Ramesh Nair The fact of the case is that the respondent deposited an amount of ₹ 10,00,000/- in the Unit No.1 account through e-payment for Central Excise duty vide GAR-7 challan No. 00361 dated 30.07.2011 instead of e-payment for Central Excise duty of Unit No.2. During the month of July 2011 the total duty liability of Unit No.1 was ₹ 5,78,103/- which was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prakash Shah, learned Advocate appearing on behalf of the respondent submits that the deposit made therein GAR-7 challan is towards Central Excise duty only therefore the refund of the same is governed by Section 11B. He further submits that any amount deposited in Central Excise, which is not payable, the refund governed only under Section 11B and there is no other provision. 4. On careful consideration of the submissions made by both sides, I find that there is no dispute that the respondent has paid ₹ 10,00,000/- vide GR-7 challan No.0036188 dated 30.07.2011 which otherwise not payable by the respondent. An amount of ₹ 10,00,000/- deposited through GAR-7 challan is only towards the duty and not for anything else and cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their PLA Account. ₹ 10,00,000/- is still in balance in their account of Unit No.1. I find that as per Section 11B Central Excise Act, 1944 read with sub clause (2) (b) specifically provides a provision for refund of duty which becomes payable as unspent advance deposits laying in balance in the applicants account current maintained with the Commissioner of Central Excise . As this is not refund of any duty any merely in the nature of advance lying in the account there is no bar in refunding such amount when asked for. Rejection of such refund claim on any ground is totally unwarranted. 5. On reading of the above finding, I do not find any infirmity therein, accordingly, the impugned order is upheld and the Revenue s appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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