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2017 (7) TMI 705 - MADRAS HIGH COURTRecovery of erroneous refund - Benefit of N/N. 133/ 85 dated 19.04.1985 - Captive consumption - benefit of exemption was denied to the assessee company, since the assessee company proposed to set up captive power plant, to provide power to their own factory and so 30% basic customs duty was charged - the present appeal has been filed by the appellant department mainly on the ground that the Hon'ble Apex Court in Union of India vs. Indian Charge Chrome [1999 (8) TMI 69 - SUPREME COURT OF INDIA] has upheld the notification issued in Notification No.133/85 and observed that it is only an amendment notification for clarification - Held that: - the original authority has held that the respondent company was entitled to the refund of ₹ 1,50,99,363/- together with interest of ₹ 2,32,84,458/- (totally amounting to ₹ 3,83,83,821/-). So, it is clear that the appellant department had accepted and complied with the order passed by this Court in the above Writ Petitions and had refunded the above said amount to the respondent company. However, pursuant to the refund of the above said amount to the respondent company, the appellant department has issued a show cause cum demand notice dated 04.08.2011 to the respondent company under Section 28 of the Customs Act, calling upon the respondent company to show cause as to why, the erroneously refunded amount of ₹ 3,83,83,821/- should not be recovered from the respondent with interest. The appellant department cannot take two parallel proceedings for the same issue i.e. Challenging the erroneously refunded duty amount by the appellant department to the respondent company - the Tribunal has rightly allowed the appeal filed by the respondent company and had dismissed the appeal filed by the appellant department and the same does not warrant any interference by this Court - appeal dismissed - decided against Revenue.
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