2023 (12) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1.03.2013. The refund claim of the appellant was on the ground that they had wrongly paid Central Excise duty on the goods supplied by them to M/s. Oil & Natural Gas Corporation (M/s. ONGC for short) under international competitive biddings. It is a case of the appellant that they had supplied goods to M/s. ONGC under the procedure of international competitive bidding which falls under deemed exports in terms of Para 8.2(f) of EXIM Policy and such goods are exempted from payment of duty in terms of Notification No. 12/2012-CE dated 17.03.2012. 2. The Deputy Commissioner being a proper officer in the matter, after taking into consideration all the facts, out of the amount of claim of Rs. 3,04,19,316/-, an amount of Rs. 54,15,406/- has bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thus it is not been possible to ascertain whether the payment against one particular invoice has been done by way of account current or by Cenvat account. I find that if there is any confusion in this aspect, the best way to decide the issue on the basis of general practice followed by the appellant. The respondent has stated that normally the credit balance is first exhausted and the shortfall, if any, is paid through PLA. I find that the same reasoning has also been applied by the appellant. I further find that the payment made through PLA by the respondent only qualify refund in cash and payment made through debit in Cenvat account should be granted as credit in the Cenvat account. The appellant had calculated the amount of cash required....