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TMI Blog2020 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority has credited the excess amount paid as duty on export goods in the Cenvat credit account as per the applicant s request. The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is observed that rebate can be granted only to the extent of duty paid on export goods. The amount paid in excess of duty payable does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 in which duty means the duty payable under Section 4 of the Central Excise Act. The Government is of the view that the applicant should have followed the provisions of Cenvat Credit Rules, 2017 [Notification No. 20/2017-C.E. (N.T.), dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944. The adjudicating authority sanctioned the rebate claims of duty paid on the transaction value as determined under Section 4 of the Central Excise Act, 1944 in cash and re-credited the balance amount of duty paid on freight and insurance charges (post-factory removal charges) in their Cenvat credit account on the request of the applicant. Being aggrieved by the said order, the applicant preferred an appeal before the Commissioner (Appeals), Jaipur. Commissioner (Appeals) vide the impugned Orders-in-Appeal No. 22-27(SM)/CE/JPR/2017, dated 30-1-2018 has rejected the appeal filed by the applicant and upheld the impugned order passed by the Assistant Commissioner, Central Excise Division, Bhiwadi. 3. Personal hearing was gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit account as per the applicant s request. The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is observed that rebate can be granted only to the extent of duty paid on export goods. The amount paid in excess of duty payable does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 in which duty means the duty payable under Section 4 of the Central Excise Act. C.B.E. C. vide Circular No. 203/37/96-CX., dated 26-4-1996 has stated that AR-4 (now ARE-1) value of excisable goods should be determined under Section 4 of Central Excise Act, 1944. Any amount paid in excess of duty liability on one s own voliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the adjudicating authority has restored the Cenvat credit of the impugned amount at the behest of the applicant. 5. The applicant has also contended that the amount credited to Cenvat account may be refunded to them in cash following the transitional provisions of Section 142 of CGST Act, 2017. 6. Sub-section (3) of Section 142 of the CGST Act, 2017 while moving from erstwhile Central Excise to GST regime which provides as under : (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of Cenvat credit, duty, tax, interest or any amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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