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TMI Blog2021 (12) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation charges as the appellant is produced only of the sample invoices, but it is found that it is a fact on record that appellant has submitted invoices before the adjudicating authority as well as with the Commissioner (Appeals), in these circumstances, it is not required further re-examination. Further it is a claim of the appellant that they have not included the transportation charges in the assessable value which is evident from the invoices. The appellant is entitled to claim refund of duty paid on service tax paid on transportation charges - appeal allowed - decided in favor of appellant. - Excise Appeal No. 60146 of 2021 & 60147 of 2021 - FINAL ORDER NO. 60957-60958 OF 2021 - Dated:- 24-11-2021 - HON BLE MR. ASHOK JI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lex Ltd Vs. CCE, Jammu reported in 2015 (327) ELT 359 (Tri.- Del), therefore, they are entitled to claim refund of duty paid on transportation charges. 4. On the other hand, Ld. AR opposed the contention of the ld. Counsel and submits that as the goods have been returned to the appellant and they have taken the Cenvat credit thereon, it is not clear from the records that whether any process has been taken on goods and they have been cleared on payment of duty. It is a fact that when they have taken the credit excess payment of duty, therefore, they are not entitled to claim refund of excess duty paid in cash. She further submits that with regards to transportation charges the appellant has submitted only sample invoices and require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly, the appellant has not claimed refund of Cenvat credit available to them. In that circumstances, it is revenue neutral situation, therefore, there was no requirement to issue show cause notice to the appellant. We further taken not of the fact that the demand has been raised against the appellant under Section 11A of the Central Excise Act, 1944. As per the said provision, if the appellant has not paid duty/short paid duty/erroneously refunded of duty is recoverable. In this case, it is the case of the Revenue itself that they were not required to pay duty, therefore, the excess amount paid by the appellant is merely a deposit not a duty. Hence, the provisions of section 11A of the Act, is not applicable to the case. In that circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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