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TMI Blog2017 (11) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... when the amount that the assessee has claimed is not payable to the Government, the lower authority ought to have discussed the issue on merits rather than rejecting the sole issue whether the payment is made under protest - appeal dismissed - decided against Revenue. - ST/21309/2017-SM - 22398/2017 - Dated:- 5-10-2017 - Shri S.S Garg, Judicial Member Shri N. Jagadish, Superintendent(AR) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng both taxable and non-taxable services and were liable to reverse 6% of the value of exempted good and services as per Rule 6(3) of CENVAT Credit Rules (CCR). They contended that the amount of ₹ 17,01,101/- and interest of ₹ 4,48,241/- and penalty of ₹ 2,55,965/- was reversed under protest to mitigate penalty. Department contended that the amount was reversed voluntarily under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has paid the duty voluntarily during the audit and therefore they are not entitled to the refund at all. He also submitted that the Commissioner(Appeals) has relied upon the decision which are distinguishable and are not applicable in the facts of the present case. 5. On the other hand the learned counsel for the assessee defended the impugned order and submitted that the audit report is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decisions:- i. CCE, Thane-I Vs. Clariant (I) Ltd. [2015(38) ELT 646 (Bom.)] ii. Shree Shyam Filaments Vs. CCE, Jaipur [2014(303) ELT 195 (Raj.)] iii. ICICI Bank Vs. UOI [2015(38) STR 907 (Bom.)] iv. Aman Medical Products Ltd. Vs. CC [2010(250) ELT 30 (Del.)] v. Micromax Informatics Ltd. Vs. UOI [2016(335) ELT 446 (Del.)] 6. After considering the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de under protest. I also find that the Commissioner(Appeals) has rightly decided the issue on the basis of the decisions relied upon by him and after discussing those decisions, the Commissioner(Appeals) has set aside the Order-in-Original and directed the lower authorities to examine the refund on merits considering that the amount has been paid under protest. In view of these facts, I do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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