TaxTMI 
TaxTMI 
2017 (7) TMI 22
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....edings, out of the sum of Rs. 30,60,023/-, the assessee has been given a refund of Rs. 10,00,000/- which of course was challenged by the Revenue and it is in this context, based on the appeal of the Revenue, that the aforementioned operative directions came to be passed even vis-a-vis, the sum of Rs. 10,00,000/-. 2. The captioned appeals were admitted on 05.11.2015, whereupon, and the following questions of law were framed for consideration: "1) Whether the Hon'ble CESTAT is correct in directing the consequential refund under Section 11B of the amount paid by the appellant, to be credited to the CENVAT Credit account, in the absence of any provision in the said Section for such re-credit? 2) Whether the Tribunal was right in treating an application for refund of the credit of the duty already utilized to pay the demand issued under Section 11A, as if it is an unutilized credit. " 3. Before we proceed further, it may be relevant to advert to the following facts which have led to the institution of the captioned appeals: 3.1. The Assessee is a manufacturer of cotton Indigo blue dyed denim fabrics. For this purpose, the Assessee used duty paid inputs such as yarn, d....
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....VAT account. This debit was carried out by the Assessee on 15.3.2005. There is nothing in the record to show that the aforementioned methodology followed by the Assessee for complying with the conditions of the order of stay dated 11.3.2005 were objected to by the Revenue. 3.6. Be that as it may, the Assessee, suo motu made a further payment of a sum of Rs. 20,60,023/- by debiting its CENVAT credit account on 15.3.2007. This was done by the Assessee while the appeal was still pending adjudication before the Tribunal. 3.7. Thus, in effect, the Assessee by applying the methodology of debiting the CENVAT account credited in favour of the Revenue, the total sum of Rs. 30,60,023/-. 3.8. Fortuitously, for the Assessee the Tribunal vide its Judgment and Order dated 08.10.2007 set aside the demand raised by the Revenue on the ground that it was barred by limitation. In sum, this appeal of the Assessee was allowed by the Tribunal via, the aforementioned Judgment and Order. 3.9. As a result of the aforesaid development, the Assessee filed a claim for refund before the Deputy Commissioner of Central Excise, Coonoor Division. The amount claimed was Rs. 30,60,023/-. 4. The Deputy....
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....ed by the Commissioner (Appeals) in their respective appeals preferred before him. 4.5. It is not in dispute that despite the fact that the Commissioner (Appeals) had rejected the Revenue's appeal bearing No.101/2009 vide order dated 29.7.2009, the adjudication of the show cause notice dated 23.6.2009 was continued, which resulted in confirmation of demand raised qua the sum of Rs. 10,00,000/-. The order in this effect was passed on 30.09.2009 by the Additional Commissioner of Central Excise, Salem. 4.6. The assessee, therefore, was left with no other choice but to file an appeal with the Commissioner of Central Excise, Salem against the order dated 30.09.2009 as well. Consistent with its earlier position, Commissioner of Central Excise, Salem vide order dated 29.6.2010 passed in Appeal No.32/2010(SLM), set aside the order dated 30.9.2009. This resulted in the Revenue, now filing an appeal to the Tribunal in respect of order dated 29.6.2010. It is in this context that the Tribunal was called upon to deal with two appeals preferred by the Revenue and one appeal preferred by the Assessee. As indicated above, at the very outset all three appeals have been disposed of by the ....
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.... SLOVAK INDIA TRADING CO. PVT. LTD. [2006(201)E.L.T.559(Kar.) (iii) RAYMOND LTD VS. COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2011(274) E.L.T.513 (Tri.-MUMBAI) 9.1. As against this, the learned counsel for the Revenue, Mr.Srinivas, submitted that since duty had been paid by the assessee by debiting the CENVAT credit account, refund of the same could be made only by re-crediting the account as was held by the Tribunal. In support of this submission, the learned counsel relied upon the Judgment of the Principal (larger) Bench of the Tribunal in the matter of : STEEL STRIPS VS. COMMISSIONER OF C.EX., LUDHIANA [2011(269) E.L.T. 257 (Tri.-LB). On a query being put to Mr.Srinivasan, he conceded that Rule 5 of the 2004 Rules would not be applicable in the instant case in view of the fact that the final product manufactured by the assessee was not being exported. 10. Before we proceed further, we may also note that with effect from 09.7.2004, the fabric manufactured by the appellant has been given exemption from excise duty and this fact is not disputed by Mr.Srinivas. However, what has emerged from the record which we have made a reference to hereinabove, is that, there is no u....
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.... one year shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. (2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund: Provided that the amount of duty of excise and interest, if any, paid on such duty as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub- section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is, relatable to-- (a).................. (b)............... (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d)................ (e).............. (f)................ (3)............... (4)............... (5)................ Explanation : For the purposes of this....