2011 (2) TMI 1065

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....     This appeal is directed against the order-in-appeal No.  CEX.XI/JMJ/239/916/NSK/ APL/03  dated 21.08.03. 2. Relevant facts that arise for consideration are that the appellant is a 100% EOU.  The said 100% EOU had been debonded. During debonding the lower authority had directed the appellant to deposit the amount of differential duty as calculated by them vid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicating order and rejected the appeal. 3. The learned Counsel for the appellant submits that the amount which has been paid by them vide TR-6 challan is an amount of Central Excise duty, though wrongly paid as basic customs duty. It is his submission that the duty has been paid under protest which is indicated on the face of the challan.  Regarding unjust enrichment, he would draw our at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cifically indicates the payment of customs duty and surcharge on finished goods. It is his submission that for refund of such amount the appellant cannot file a refund claim in 'Form R' which is used for refund of central excise duty and the amount paid being customs duty, the refund was correctly rejected due to erroneous application made by the appellant.  It is submitted that TR-6 challan ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the EOU of the appellant, clearly indicates that the appellant have to pay differential duty as central excise duty. Acting upon such letter the appellant paid the duty mentioned as indicated in TR-6 challan, as payment of customs duty and surcharge thereof. At the same time we also find that the covering letter to TR-6 challan dated 04.10.99 (annexed to appeal memoranda) clearly indicates and r....