2022 (1) TMI 758

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....ntendent (Authorized Representative) for the Respondent ORDER The issue involved in the present appeal is whether the appellant's are entitled to the refund of the amount Central Excise Duty of Rs. 04,07,176/- which was paid on supplies made to ONGC and Oil India Limited against International Competitive Bidding which admittedly were exempt from duty under Serial No 336 of Notification No 12....

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.... of duty. However, he has held this to be a ground for rejecting a refund claim which is totally untenable in law. The very fact that the goods were exempt from duty and no duty was payable at the time of clearance would be a ground for grant of refund and for rejecting a refund. In support of his submission he placed reliance on the following Judgments: • Commissioner Vs. Suncity All....

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....he impugned order. 4 I have carefully considered the submissions made by both sides and perused the records. The limited issue to be decided is that when the goods are exempted and cleared on payment of duty whether subsequently refund can be claimed. I find that in the present case there is no dispute that the goods cleared by the appellant were indeed exempted in terms of Notification No. 12/....

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....Arvind Ltd (Supra) the Hon'ble jurisdictional Gujarat High Court has held that when the final products exported on payment of the duty under claim for rebate were admittedly exempted from duty and yet the manufacturer paid duty the same has to be in any case refunded to the manufacturer. This judgement has been upheld by the Hon'ble Supreme court reported at UOI vs Arvind Ltd 2017(352) ELT A21 (SC....