2024 (8) TMI 584

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.... the CETA, 1985. They filed seven refund claims on various dates under section 11B of the Central Excise Act, 1944 for a total amount of Rs.3,66,137/- along with related documents on the grounds that they had paid duty on the CIF value of export. The refund claims were returned by the department stating that no refund can be claimed on the same issue where already rebate orders has been passed on the FOB value vide separate Order-in -Originals (OIO's). The rebate claim filed by them had been restricted to the duty payable on the FOB value of exports and accordingly lesser amount of rebates were sanctioned by the Original Authority than that shown in the ARE-1. Further, it was stated that the only recourse left to the appellant was to file a....

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....a Steels Ltd. Vs. CCE, Raigad - 2017 (5) TMI 692 - CESTAT Mumbai and the judgment of the Hon'ble High Court of Gujarat in the case of Garden Silk Mills Ltd. Vs. Union of India - 2018 (2) TMI 15 - Gujarat High Court. He prayed that the impugned order be set aside. 4.1 The learned Authorized Representative for the respondent supported the findings in the impugned order and prayed that the appeal may be rejected. 5. Heard both sides. 6. I find that the issue is squarely covered by the decisions cited by the learned counsel for the appellant. The Tribunal in the case of Uttam Galva Steels Ltd. cited supra has dealt with this issue in detail and the relevant paragraph is reproduced as under:- "I find that the refund claim i....

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....s Ltd. as under; "8. In this regard, Government observes that the revisionary authority has passed a number of orders wherein it has been held that the rebate of duty is to be allowed of the duty paid on the transaction value of the goods as determined under Section 4 of the Central Excise Act, 1944 and the rebate on the amount of duty paid in respect of post clearances expenses like freight and insurances may be allowed as recredit entry in their cenvat account. Since the Government cannot retain the amount collected without any authority of law and the same has to be returned to the applicant in the manner it was paid. Hence, Government observes that the applicant is entitled for the take (sic) credit in their cenvat account in r....