2021 (8) TMI 693

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....ctober 2008 to April 2012 were audited and it was pointed out that they cleared the goods at a price below their cost of production. Accordingly, they were asked to pay the differential duty which they paid in part through their RG 23A Part II (CENVAT account) and partly in cash. They also filed a letter of protest dated 25.11.2013. No show cause notice under Section 11A was issued to the respondent demanding the differential duty and to appropriate the duty already debited. Thereafter, the respondent filed a refund claim of the amount reversed under protest. A show cause notice dated 8.7.2015 was issued to the respondent asking them to explain as to why the refund claim should not be rejected as the amount was paid by them voluntarily. Aft....

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....the amount along with interest and protest letter was sent by the respondent to the Department but no show cause notice was issued to the respondent for appropriation of amount reversed by the respondent. 7. As the above facts are not in dispute, the amount reversed by the respondent can only be treated as a 'deposit' and as no assessment order has been passed, therefore, the decision of Hon'ble Supreme Court in the case of Priya Blue Industries (supra) and ITC (supra) are not applicable to the facts of this case. These judgments held that the process of refund is only a mechanical process based on an assessment already made and the officer sanctioning refund cannot revise the assessment already made. He can sanction refund only if it fl....