2005 (1) TMI 493

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s transportation charges and depot expenses at the time of clearances/removal of the finished goods to various depots/locations all over India and pay duty on such additions to the value. They filed requisite declarations. They also have a duty paid godown about one kilometres away from their place of manufacture which is known as Lube Complex. The goods are also cleared on payment of duty to this Lube Complex, from there they cleared them to various customers/locations. Uniform price is being charged from all customers in the area limits specified as Luke Plant pricing area. They also paid differential duty, on Rs. 1.60 per litre, when the products are removed from this Lube Complex (duty paid godown). Notices dated 4-9-1997, 3-11-1997, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcise, vide order dated 27-9-1999 again confirmed the demand and sustained the charges in the Show Cause Notice. On appeal against this Order 27-9-1999, the Commissioner (Appeals) by his order dated 19-5-2000 allowed the appeal subject to the verification that Rs. 1.60 per litre should be added to the assessable value and wherever the said amount was not added in the assessable value, duty on that amount was required to be recovered. 2.1 In view of the above position, the appellants filed an application for refund on 4-9-2000 claiming refund of Excise duty of Rs. 2,92,57,767/- deposited by T.R. 6 Challan in pursuance of order dated 19-5-1999. The Deputy Commissioner vide his order dated 28-6-2001 rejected the claim on the grounds : ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntiate their claim that they have paid differential duty of Rs. 1.60 per litre twice for which they were entitled to refund. Hence the present appeal. 3. After hearing both sides, and considering the material on records, it is found that : (a)     on a perusal of application for refund dated 1-9-2000 for Rs. 2,92,57,767/- it is found that the same indicated that the application was for refund of pre-deposit of Rs. 2,95,75.767/- as payments made under protest. There is no case or cause for considering recourse of Section 11B of the Central Excise Act, 1944 in the case of return of pre-deposit amounts. In fact, instructions have been issued in the recent past that pre-deposit amounts should be returned without i....