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TMI Blog2018 (7) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing cement from its factory located in the State of Assam availing the benefit of Notification No.20/2007-CE dated-25/04/2007. The cement was being manufactured by the appellant using 'clinker' generated from its own source and also procured from outside. In terms of the said notification, refund was being sanctioned to the extent of duty paid from PLA. Thereafter, the concept of value addition was incorporated into it vide Notification No. 20/28 dated-27th March, 2008 restricting the refund to the extent of percentage of value addition. Thereafter, another Notification No. 38/08-CE dated-10th June, 2008 was issued vide which para 4 was inserted in the exemption notification No. 20/2007-CE for providing annualised refund. The para 5 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Scheme. The finding of the Commissioner(Appeal) in Paragraph-8 & 9 is totally contrary to paragraph-4 of the Notification inserted vide Notification No. 38/2008-CE dated-10/06/2008 and Board's Circular dated-27/3/2008. 5. Per contra, the Ld. D.R. for the Revenue states that the impugned order does not suffer from any infirmity and the refund has rightly been rejected by the adjudicating authority and upheld by the first appellate authority. He has also submitted that a written submission wherein it is stated that the said notification exempts from excisable goods to the extent of duty payable on value addition. For this purpose, goods have been put into 16 categories vide general exemption No. 38/2008-CE dated-10/06/2008. When the cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctioned category of goods wise. Paragraph 4 (1), which provides for annual differential refund, does not provide for computation on a different basis. For each category, full refund equal to the duty payable on value addition has been sanctioned, both monthly and annually [See internal pages 3-5 of the order-in-Appeal]. If the claim of the appellant for additional refund is accepted, then the quantum of exemption and refund for at least one category of goods will be more than duty payable on value addition for the said category of goods, which is in direct conflict with the said exemption Notification, which provides that the quantum of exemption and refund cannot exceed the duty payable on value addition. 7. In view of above, we do not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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