2017 (9) TMI 355

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.... grant the early hearing of the matter. Consequently, the Misc. Application for early hearing is allowed. 3. With the consent of both the sides, we have heard the appeal on merit. 4. After hearing both sides and on perusal of the material on record, it appears that an identical issue has come up before this Tribunal in the assessee-Appellants own case [M/s Adani Power Limited vs CCE, Bhubaneswar], Final Order No. 76332-76339/2017 dated 13.07.2017, wherein the following order was passed : "These eight appeals are involving identical set of facts relating to entitlement of the appellant for refund of Central Excise duty paid on coal procured by them on payment of duty from M/s Mahanadi Coal Field Ltd.. The appellant is developer/co-d....

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....ed at SEZ being outside jurisdiction of Central Excise authorities, he submitted that the duty has been paid towards Central Excise liability and jurisdictional authorities have collected the same. Accordingly, the excess payment, if any, has to be decided by that authority only. The ld.Counsel relied on the various decided case of the Hon'ble Supreme Court and the Hon'ble Gujarat High Court in support of the above submissions. 3. The ld.A.R. for the Revenue submitted that the lower appellate authority rejected the claims mainly on the grounds of lack of jurisdiction and also for not following the statutory procedure for clearance of duty paid coal to the appellants. He submitted that the detailed examination on merit was not made by the....

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....tral Excise Officers. We note that the similar issue has come up before the Hon'ble Gujarat High Court in the case of Anita Exports Vs. Union of India : 2015 (320) ELT 743 (Guj.) and Roxul Rockwool Insulation India Pvt. Ltd. Vs. Union of India : 2016 (334) ELT 412 (Guj.). The Hon'ble High Court after examining the claim for refund under Customs Act, 1962, held that when the duty is collected by the Customs authorities, excess if any has to be dealt with by the said authorities only. In the present case, the duty of excise has been paid by M/s Mahanadi Coal Field Ltd., though by applying the relevant provisions of law, they ought not to have paid the duty as the are to recognized SEZ unit/developer. Regarding the duty paid nature of the prod....