2021 (12) TMI 424

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.... Ms. Geetika, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claim filed under Notification No. 1/10 dated 06.02.2010 was denied. (a) On account that duty has been paid excess, therefore they are not entitled to take excess claim of refund of excess duty paid. (b) The freight has not be....

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....tted that the freight has not been included in the assessable value. To support this contention they have filed certain sample invoices and submits that as per the decision of this Tribunal in the case Uflex Ltd Vs. CCE, Jammu reported in 2015 (327) ELT 359 (Tri.- Del), therefore, they are entitled to claim refund of duty paid on transportation charges. 4. On the other hand, Ld. AR opposed the ....

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....fact on record that at the time of clearance of goods, the appellant paid duty and claim refund thereof only, there is a Cenvat credit relying in Cenvat credit account unutilized due to return of goods already cleared by the appellant on payment duty. In these circumstances, I hold that the appellant is entitled for refund of duty paid in cash at the time of clearance of goods as held by this Trib....

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....hatever duty has been paid in cash is refundable. Admittedly, the appellant has not claimed refund of Cenvat credit available to them. In that circumstances, it is revenue neutral situation, therefore, there was no requirement to issue show cause notice to the appellant. We further taken not of the fact that the demand has been raised against the appellant under Section 11A of the Central Excise A....