2019 (11) TMI 426

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....KARWAR, MEMBER (TECHNICAL) Shri Pranav Mittal, Advocate for the Appellant Shri Shiv Pratap Singh, Deputy Commissioner Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR Present appeal is directed against Order-in-Appeal No. 167-CE/MRT-II/2011 dated 31/05/2011 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. 2. Brief facts of the cas....

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....mount from Cenvat account. On 30 July, 2009 revenue directed the appellant to pay differential duty of Rs. 83,49,549/- which was deposited by the appellant on 20 November, 2009. Further, on 21 November, 2009 appellant deposited applicable interest of Rs. 20,80,429/-. Subsequently, appellant filed application for refund of Rs. 83,49,549/- and Rs. 20,90,590/- totally Rs. 1,04,40,139/- stating that i....

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....rusal of the impugned order, it is seen that all the calculation of duty payable on the imported/indigenous capital Goods for conversion of 100% EOU status to EPCG scheme was done on self assessment basis by the appellant as per the requirement of the procedure prescribed under EXIM Policy for the purpose of the de-Bonding of 100% EOU to DTA/EPCG scheme. I further find that appellant, while self a....

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....rty. We have also perused page no.20 of appeal paper book, which is letter dated 19.12.2007 issued by jurisdictional Range Superintendent to jurisdictional Central Excise, Deputy Commissioner stating inter-alia that the said amount of Rs. 37,95,250/- was paid by the appellant and there were no dues pending against the appellant. Therefore, we note that the observations of learned Commissioner (App....