2015 (10) TMI 1223

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....Cost Accountant For the Respondent : Shri Ashutosh Nath, AC (AR) ORDER This appeal is directed against order in appeal number PIII/VM/41/2010 dated 24.02.2010. The issue as stated in impugned order is as under: "The issue in brief is that the appellant is a 100% export oriented unit and are exempt from payment of duty in terms of Notification No. 24/2003 dated 31.03.2003 issued under S....

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.... CH (29) 18-04/SamruthilRefund/09-10 dated 27.08.2009." 2. Aggrieved by such an order, appellant preferred an appeal before the first appellate authority. The first appellate authority after following the due process of law rejected the appeal by the impugned order. 3. Learned consultant/cost accountant appearing on behalf of the appellant takes me through the entire case records and submits....

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....ower authorities. 5. I have considered the submissions made by both sides and perused the records. 6. It is undisputed that appellant is an export oriented unit not required to discharge any Excise duty on the goods exported by them. It is also undisputed that appellant had debited the Cenvat account for discharge of duty liability on the goods cleared for export. The refund claim filed by t....

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....uest of re-credit of the amount paid by the appellant and not due to the government. To me, the impugned order is not in consonance with the law settled by the higher judicial forums, holding that duty collected without authority of law cannot be retained by the government. 7. In view of the foregoing and factual matrix in the case in hand, I find that the impugned orders are incorrect and liab....