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2023 (12) TMI 471 - CESTAT AHMEDABADEntitlement for refund on the valve which is not a manufactured goods and the same was received and cleared as such - malafide intent - suppression, of facts or not - extended period of limitation - HELD THAT:- The Notification No. 39/2001-CE dated 31.07.2001 is undisputedly applicable for the refund of duty paid on the manufactured goods - In the present case, valve has not undergone the manufacturing process. The appellant also admitted that the valve was cleared as such and the duty was paid in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. In this fact it is clear that the valve which is cleared as such without involving manufacturing process and duty paid there on is treated as duty paid on removal of inputs in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. Therefore, the refund granted to the appellant under Notification No. 39/2001-CE dated 31.07.2001 which is not applicable to the removal of input as such, the said refund is correctly recoverable from the appellant. Notification No. 39/2001-CE dated 31.07.2001 clearly prescribes that the refund mechanism is provided only in respect of manufactured goods. The appellant knowingly paid the duty and claimed the refund of unmanufactured goods which itself is malafide intention. Secondly, the appellant have not disclosed that the valve on which the cenvat credit was availed has not undergone into the manufacturing process of the finished product. Therefore, there is clear suppression of fact on the part of the appellant. Hence, the submission of the appellant cannot be agreed upon, that the extended period was wrongly invoked. Accordingly, the recovery of the demand of erroneous refund was rightly made. Hence there are no infirmity in the impugned order. The impugned order is upheld. Appeal is dismissed.
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