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2024 (2) TMI 434 - CESTAT MUMBAIRefund of excess central excise duty than due - order crediting the sum to Consumer Welfare Fund not passed - HELD THAT:- It is found from the provisions of sub-section (2) of Section 11B of CEA that there are only two options with the Assistant/Deputy Commissioner if he/she finds that the refund is due, then either to credit the said sum to Consumer Welfare Fund or pay it to the assessee, i.e. the claimant. It is noted that the learned Assistant/Deputy Commissioner has not passed an order crediting the said sum to Consumer Welfare Fund. Therefore, the only option left under the said provision of the Act is to pay the same to the claimant. Since Revenue has rejected refund claim after finding that the said sum was paid in excess of due, it is noted that there is no such provision in Section 11B to reject the claim of refund when it is found that the duty paid is in excess of due duty and, therefore, the impugned order is erroneous - in the present case, since the sum was not credited to the Consumer Welfare Fund, under the said provisions of Section 11B ibid, the only other option is to pay the same to the claimant who is presently the appellant in this case. The Assistant/Deputy Commissioner of Central Excise, Chandrapur Division, is directed to pay refund of the claimed amount to the appellant within a period of 30 days from the date of submission of a certified copy of this order by the appellant to the said Assistant/Deputy Commissioner - appeal allowed.
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