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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 ..... through the account (PLA). Verification report from The Range Officer was also obtained 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. Appeal allowed - decided in favor of appellant. - Appeal Nos. E/77019-77020/2018 And E/77021-77024/2018 - FO/A/75425-75430/2019 - Dated:- 1-4-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) Shri A. K. Das, Advocate for the Appellant (s) Shri K. Choudhari, Suptd. (AR) for the Respondent(s) ORDER Per Shri P. K. Choudhary: Since the issue is common in all the appeals, hence they are taken-up together for hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, the duty was not paid fully by the due date. It is his submission that the appellant had claimed the refund under notification and were required to file statements subsequent to the month in which appellant paid duty. It was not clear whether the duty paid was adjusted by appropriating the refund amount for the earlier appeals. 5. Heard both sides and perused the appeal records. 6. I find that the appellant is eligible for refund of duty paid by them in earlier cases, in terms of Notification No. 20/2007-CE (Supra) as amended. It is recorded in the adjudication order that all the statutory records are available and it is also observed that the manufacturers availed CENVAT Credit for input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Vernerpur Tea Estate in CE Appeal No. 11/2016 and the Hon ble High Court have observed thus:- A bare reading of the above quoted clauses of the Notification makes it clear that the appellant was first required to prove its eligibility for notified exemptions by establishing that the three industrial units had undertaken substantial expansion of not less than 25% on or before 24th day of December, 1997 and then the every month s statement of duty paid from the account current to the Assistant Commissioner. And, if these two conditions were fulfilled, the appellant was entitled to refund of the amount of duty paid. It is not in dispute that the Industrial Unit has undertaken increase by more than 25%. Clause 2 (a) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty paid and claim refund. The Tribunal itself earlier in number of cases viz. Commissioner of Central Excise vs. Vinay Cement Ltd.,-2002 (147) ELT 74; Commissioner of Central Excise vs. Napuk Tea Estate, 2007 (219) E.L.T. 178 and Dhunseri Tea Estate vs. Commissioner of Central Excise, 2011 (274) E.L.T. 590 has held that statements of duty paid submitted in RT-12 returns amounts to full compliance of Clause 2(a) of the Notification and refund of duty paid cannot be denied for want of separate statement of such duty paid. A long standing decision adopting a particular construction which may have been acted upon by persons in the general conduct of affairs may not be departed from on the doctrine of stare decisis. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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