2019 (5) TMI 270

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....nd claim for Rs. 8,54,738/- being excess paid duty in connection with the import of petroleum coke vide Bill of Entry No.196 dt. 23/09/2013. The importer had stated that the total duty was assessed to Rs. 1,19,53,459/- out of which Rs. 1,15,79,813/- was debited to various duty scrip licenses and Rs. 12,28,004/- was paid through TR6 challan No.915 dt. 11/10/2013 thereby resulting in excess payment of customs duty. Thereafter the appellant filed an application for refund of the excess duty and the original authority after examining the claim of the appellant has sanctioned the refund of Rs. 8,54,358/- in cash. Aggrieved by the said order, the Department, after reviewing the Order-in-original, filed appeal before the Commissioner(Appeals) whic....

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....h and not by way of recredit. 5. On the other hand, the learned AR defended the impugned order and submitted that the excess duty paid through FPS licence dt. 26/08/2013 can be refunded by way of recredit in the license and not in cash. He further submitted that the Commissioner(Appeals) has relied upon the CBEC Circular No.6/2008 dt. 28/04/2008 which clarified that 4% CVD paid through DEPB scrip should be recredited on the relevant scrip instead of being refunded in cash. The learned AR also relied upon the following two decisions in support of his submission that refund can only be given by way of recredit and not in cash. i. Milton Laminates Ltd. Vs. CC, Kandla [2006(206) ELT 797 (Tri. Del.)] ii. CCE, Indore Vs. Midl....