https://www.taxtmi.com/caselaws?id=449283 CESTAT Mumbai held that when excess central excise duty is paid and refund is due under Section 11B(2) of CEA, the Assistant/Deputy Commissioner has only two options: credit the sum to Consumer Welfare Fund or pay it to the claimant. Since no order was passed crediting the amount to Consumer Welfare Fund, the only remaining option was to pay the refund to the claimant. The Revenue's rejection of the refund claim was erroneous as Section 11B contains no provision to reject refund when duty is paid in excess. The Assistant/Deputy Commissioner was directed to pay the refund within 30 days. Appeal allowed. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449283 CESTAT Mumbai held that when excess central excise duty is paid and refund is due under Section 11B(2) of CEA, the Assistant/Deputy Commissioner has only two options: credit the sum to Consumer Welfare Fund or pay it to the claimant. Since no order was passed crediting the amount to Consumer Welfare Fund, the only remaining option was to pay the refund to the claimant. The Revenue's rejection of the refund claim was erroneous as Section 11B contains no provision to reject refund when duty is paid in excess. The Assistant/Deputy Commissioner was directed to pay the refund within 30 days. Appeal allowed. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449283