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TMI Blog2019 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... y paying applicable excise duty. 2.1 That during September, 2001 appellant introduced new product 'ACHIEVER GOLD' (Bio-Extract organic fertilizer). The product is formulated with Sea weed extracts, Bentonite clay, Rice bran wax & nutrients, etc as basic raw material. 2.2 That, as such, the appellant applied to the Superintendent Excise Department, Range V for amendment of Registration certificate dated 16.10.2001, by including the product ACHIEVER GOLD under Chapter Heading 3101.00 of the Central Excise Tariff Act, 1955. That the appellant had been classifying and clearing the product under sub heading No.3808.20 upto the month of February, 2002 and paid excise duty @ 16% advalorem. 2.3 The Department being satisfied duly amended the RC dated 03.12.2001, approved the inclusion of Achiever Gold as Bio Fertiliser under Chapter Heading 3101.00 and issued the fresh certificate accordingly. 2.4 That the appellant in the month of Feb-March 2002, transferred and cleared the product 'ACHIEVER Gold' (plant growth regulator) as liquid bio-extract organic fertilizer and not plant growth regulator, under sub heading 3101.00 with NIL Rate of Duty and same was duly disclosed in ER-1 of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2017. It was further found that the appellant /assessee has paid the total duty amount during the period December, 2002 to June, 2004 amounting to Rs. 42,12,262/-. Further, the Asstt. Commissioner called for a report from the then Jurisdictional Central Excise Range -I, Division Bench-II, Jaipur for necessary verification. The Range Officer submitted his verification report dated 21.07.2017, 24.07.2017 and 27.07.2017. It was further found that the appellant/assessee was entitled to refund in terms of Section 11 B of the Act read with Circular No.275/37/2000-CX-A8 dated 2.1.2002. It was further observed that under the facts and circumstances, refund is neither hit by limitation nor hit by unjust enrichment, as the same does not arise in the facts and circumstances of the case. 5. As regards the claim of interest, it has been held that the appellant/assessee did not file refund claim prior to 11.05.2017 and as the refund is being granted within three months from the date of application, interest does not arise or not payable under Section 11 BB of the Act. Accordingly, the refund of principal amount of Rs. 42,12,262/- was sanctioned and disbursed. 6. Being aggrieved, the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protest and subsequently, the show cause notice was issued by the Revenue. Further, there is no case of Revenue that the appellant had raised any supplementary invoices or debit notes on the buyers of their goods. Further, in response to the notice issued by the Superintendent dated 19.05.2017 for adjudicating of refund, the appellant had furnished various documents in support of their claim including the audited balance sheet, the statutory Auditor's Certificate, Affidavit by the competent officers of the company, evidence of payment of duty, etc. Further, the Director of the Company had appeared before the Asstt. Commissioner along with their Auditor and had explained the documents including the balance sheet. It was only upon satisfaction arrived at by the Range Officers on the ground of unjust enrichment that the refund was sanctioned by order dated 10.08.2017. It was also pointed out that the refund claim has been pre-audited by the competent authority and thus, there is no reason for Revenue to file the appeal. The appellant/assessee had also led evidences by furnishing certificates from two of the buyers of their products for the period under dispute viz. M/s. Trades Worth, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that refund applications under Section 11 B(1) of the Central Excise Act, 1944 or under Section 27(1) of the Customs Act, 1962 need not be insisted upon. A simple letter from the person who has made such deposit, requesting the return of the amount, along with an attested xerox copy of the order-in-appeal or CEGAT order consequent to which the deposit made becomes returnable and an attested xerox copy of the challan in Form TR-6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner of Central Excise or Customs, as the case may be, will suffice for the purpose. All pending refund applications already made under the relevant provisions of the Indirect Tax Enactments for return of such deposits and which are pending with the Authorities will also be treated as simple letters asking for return of the deposits, and will be processed as such. Similarly, bank guarantees executed in lieu of cash deposits shall also be returned. 4. The above instructions may be brought to the notice of the field formations with a request to comply with the directions and settle all the claims without any further delay. Any deviation and resultan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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