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2012 (5) TMI 380 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Commissioner appeal allowed refund of full amount paid - held that:- Assessee not entitled to refund thereof in cash regardless of mode of payment of said higher excise duty - He is entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate, Government set aside the impugned order-in-appeal and allows the revision application of revenue, excess amount paid being voluntary deposit with Government was rightly ordered to be returned as re-credit in the Cenvat Credit account by original authority.
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