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TMI Blog2019 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... o Silicon Lumps classifiable under Chapter 72 of Central Excise Tariff Act, 1985. It had cleared excisable goods taking the amount from CENVAT Credit account and the balance amount was paid through the refund sanctioned. The refund was appropriated against dues of the appellant/assessee. Department filed appeals before the lower appellate authority that there is error on the part of refund sanctioned under Notification No. 20/2007-CE dated 25.04.2007, as amended. The ld. Commissioner (Appeals) set aside the adjudication orders and allowed the appeal filed by the department. Hence, appellants are in appeal before the Tribunal. 3. Ld. Advocate appearing on behalf of the appellant submits that in all the cases, returns are submitted with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned which found the refund claim in order. The Range Officer had visited the factory and the factory was inspected and examined of the necessary parameter. 7. I further find that the Commissioner (Appeals) has passed the following order:- "8.5 From the above provisions of the said notification, it can be seen that the manufacturer who claims the refund under this notification has to file the statement by the 7th of the next month in which the duty has been paid. In the instant case the respondent had filed the refund claim on 21.03.2017. 8.6 I also find that there is no clarity in the appeal petition as to whether the duty was paid through PLA or it was recovered by appropriating the refund amount of earlier period. However, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements of the duty paid from account current in RT-12 returns within time with all details before the Assistant Commissioner. The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Even otherwise, it is well settled law that non-following of procedural requirement cannot deny the substantive benefit, otherwise available to the assessee. Also exemptions made with a beneficient object like growth of Industry in a Region have to be literally construed and a narrow construction of the Notification which defeats the object cannot be accepted. For these reasons, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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