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TMI Blog2021 (9) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... oods at the declared transaction vale based on sales invoices of the suppliers. However, the said transaction value has been rejected. The goods were reassessed on enhanced value. The value of the imported goods was re-assessed by the Department observing the value mentioned in those bills to be lower than the value of import as per the data available in NIDB data. Aggrieved of the said re-assessment, the same was challenged w.r.t all respective Bills of Entry. The final relief came with the decision of Tribunal dated 28 June, 2018 vide which this Tribunal has rejected the re-assessment done by the Department with respect to the scrap imported by the appellant. Since, the appellant had deposited the differential duty post the said re-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2006 (201) ELT 559 (Kar.) 3. Union of India vs. Slovak India Trading Co. Pvt. Ltd. reported in 2008 (223) ELT A170 (S.C.) 4. K.G. Denim Ltd. vs. CESTAT, Chennai reported in 2017 (7) GSTL 422 (Mad.) 5. CC, ICD, TKD, EXPORT, NEW DELHI VS. Sel Manufacturing Co. Ltd. reported in 2019 (369) ELT 1287 (Tri.-Del.) to submit that even the refund of the amount as was paid by way of MEIS scripts irrespective those got expired is to be refunded in cash. Order accordingly, is prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting these submissions, learned D.R. has impressed upon that the entire case law as relied upon by the appellant is with respect to the amount which stood credited towards Department in DEPB scripts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made." 5.2 This Tribunal also in the case of Commissioner of Central Excise, Delhi vs. Sun Pharmaceutical Industries reported in 2018 (11) GSTL 326 (Tri.- Del.). It has been held that the credit which stands deposited with the Department is required to be refunded to the assessee in cash on the simple ground that the same was not recoverable from the assessee at all. This decision has made emphasis upon the decision of Larger Bench of this Tribunal in the case of Steel Strips vs. Commissioner reported in 2011 (269) ELT 257 has been distinguished in this case and the Tribunal while referring the decision of Hon'ble Supreme Court in the case of Union of India vs. Slovak Trading India Pvt. Ltd. reported as 2008 (223) ELT A170 (S.C.) has all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of the Department bearing No.052-2020-21 dated 17.09.2020 and 03/20-21 dated 20.03.2021 wherein also the issue decided is "whether the adjudicating authority was right in allowing the refund by way of re-credit or the refund should have been allowed in cash. The Department has accepted the contention of the assessee therein that the duty payment made by using MEIS scripts is same as payment made in cash and accordingly, the refund in cash has been allowed to the assessees in both those cases. 7. Learned DR though has impressed upon that MEIS scripts and the credit lying there-under is different from the credit lying under DEPB Scheme but that issue also stands decided by this Tribunal only in the case of CC, ICD, TKD, Export, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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