2021 (12) TMI 424

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..... ative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claim filed under Notification No. 1/10 dated 06.02.2010 was denied. (a) On account that duty has been paid excess, therefore they are not entitled to take excess claim of refund of excess duty paid. (b) The freight has not been included in the assessable value of the goo .....

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..... assessable value. To support this contention they have filed certain sample invoices and submits that as per the decision of this Tribunal in the case Uflex 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 th .....

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..... appellant paid duty and claim refund thereof only, there is a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment duty. In these circumstances, I hold that the appellant is entitled for refund of duty paid in cash at the time of clearance of goods as held by this Tribunal in the case of Shree Nath Industries Vs. Commissioner .....

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..... ant 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/ .....

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..... included the transportation charges in the assessable value which is evident from the invoices placed before me, in these circumstances, I hold appellant is entitled to claim refund of duty paid on service tax paid on transportation charges. 6. In view of this, the appeals are allowed with consequential relief, if any. (Dictated and pronounced in the open court)
Case laws, Decisions, Judgeme .....

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