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TMI Blog2023 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... en made by the appellant with regard to claim of cash payment of Central Excise duty amounting to Rs. 76,57,238/- and decide the matter after due verification of facts of cash payment of Central Excise duty and accordingly decide the refund claim again after taking into consideration the claim of the appellant. Appeal allowed by way of remand. - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri S J Vyas, Advocate for the Appellant Shri Rajesh Nathan, Assistant Commissioner, (AR) for the Respondent ORDER C.L. MAHAR : The brief facts of the matter are that the appellant filed refund claim in terms of the provisions of Section 11B of Central Excise Act, 1944 on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 76,57,238/- in cash and balance amount could have been sanctioned in Cenvat account. The Commissioner (Appeals) vide impugned order dated 12.08.2014 decided the department s appeal as well as the appellant s cross-objection observing as follow:- 5.1 The appellant pleaded that the refund has been granted on the basis of ratio of duty paid incorrectly as nowhere in Sections/Rules/Notification governing the provisions relating to refund of duty, such guideline exists. On the other hand the respondent has taken a different method of calculating the amount of refund to be sanctioned in cash. The adjudicating authority has observed that the Central Excise duty payment is to be made on consolidation basis in terms of the provisions of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 54,15,406/- in cash is not correct and appeal filed very much survive on this ground. 3. The appellants are before us against the above mentioned order. 4. Having heard rival submissions, we find that the original adjudicating authority in his order dated 27.09.2013 in Para 11 has produced a table wherein it has been reflected that the appellants have paid Central Excise duty of exempted goods from their cash account equal to an amount of Rs. 54,15,406/-. While the appellants have been claiming that the amount of Central Excise duty paid by them comes to Rs. 76,57,235/-. 5. We find that there is no dispute between the department and the appellant that amount of cash refund has to be equal to the amount which has been paid by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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