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TMI Blog2022 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. In the case of COMMISSIONER VERSUS SUNCITY ALLOYS PVT. LTD. [ 2007 (2) TMI 137 - HIGH COURT, RAJASTHAN] , the Hon'ble Rajasthan High court held that if in respect of the goods exported under claim for rebate of duty undisputedly duty was not payable and still the manufacturer paid the duty the same has to necessarily refund to the manufacturer - In the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VERSUS SURESH C. NAYI [ 2010 (7) TMI 747 - CESTAT, AHMEDABAD] it was held that the benefit of exemption notification can be claimed at any stage. In the present case also even if the appellant has claimed the benefit subsequent to clearance of goods or payment of duty the benefit of exemption needs to be extended to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal held that the goods were absolutely exempt from duty and no duty was payable and that the goods should have been cleared without payment of duty. However, he has held this to be a ground for rejecting a refund claim which is totally untenable in law. The very fact that the goods were exempt from duty and no duty was payable at the time of clearance would be a ground for grant of refund and for rejecting a refund. In support of his submission he placed reliance on the following Judgments: Commissioner Vs. Suncity Alloys Pvt Ltd- 2007 (218) ELT 174 (Raj) Arvind Ltd Vs UOI 2014 (300) ELT 481(Guj.) UOI vs Arvind Ltd- 2017(352) ELT A21 (SC) Dy Director General of Foreign Trade Vs. Acer India Pvt Ltd- 2020(371) ELT 658 (Kar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Rajasthan High court held that if in respect of the goods exported under claim for rebate of duty undisputedly duty was not payable and still the manufacturer paid the duty the same has to necessarily refund to the manufacturer. In the case of Arvind Ltd (Supra) the Hon ble jurisdictional Gujarat High Court has held that when the final products exported on payment of the duty under claim for rebate were admittedly exempted from duty and yet the manufacturer paid duty the same has to be in any case refunded to the manufacturer. This judgement has been upheld by the Hon ble Supreme court reported at UOI vs Arvind Ltd 2017(352) ELT A21 (SC). In the case of Dy Director General of Foreign Trade Vs. Acer India Pvt Ltd (Supra)The Hon ble Karna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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