TMI Blog2021 (9) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... as not recoverable from the assessee at all. Learned DR though has impressed upon that MEIS scripts and the credit lying there-under is different from the credit lying under DEPB Scheme but that issue also stands decided by this Tribunal only in the case of C C-NEW DELHI ICD TKD EXPORT VERSUS SEL MANUFACTURING COMPANY LTD [ 2019 (3) TMI 718 - CESTAT NEW DELHI] wherein the issue of allowing the cash refund of payment made rather through DEPB Scripts was under consideration. It was held that DEPB Scripts are again the similar scripts under which the money of the assessee stands credited for his future liabilities and once there remains no more liability that amount is to be refunded to the assessee that too in cash. There are no conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged w.r.t all respective Bills of Entry. The final relief came with the decision of Tribunal dated 28 June, 2018 vide which this Tribunal has rejected the re-assessment done by the Department with respect to the scrap imported by the appellant. Since, the appellant had deposited the differential duty post the said re-assessment, after getting this order, the appellant had applied for the refund of ₹ 46,82,332/-. However, the Department vide order No.001/2019-2020 dated 22.08.2019 has sanctioned the refund of the amount which was paid in cash. However, rejected the refund for an amount of ₹ 19,97,260/- as was paid by way of credit MEIS scripts. The appeal thereof has been rejected vide order dated 195-19-20 dated 22.11.2019. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irrespective those got expired is to be refunded in cash. Order accordingly, is prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting these submissions, learned D.R. has impressed upon that the entire case law as relied upon by the appellant is with respect to the amount which stood credited towards Department in DEPB scripts but the scripts involved herein are MEIS scripts, hence, the case law referred is not relevant nor applicable for /upon the facts of the present case. Learned D.R. has impressed upon the said justification as being given by Commissioner (Appeals) in para 8 9 of the order under challenge. Impressing upon the justification of those findings ld. DR has prayed for the dismissal of the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de emphasis upon the decision of Larger Bench of this Tribunal in the case of Steel Strips vs. Commissioner reported in 2011 (269) ELT 257 has been distinguished in this case and the Tribunal while referring the decision of Hon ble Supreme Court in the case of Union of India vs. Slovak Trading India Pvt. Ltd. reported as 2008 (223) ELT A170 (S.C.) has allowed the refund to the assessee therein in cash which was otherwise paid in the form of creditable strips. I observe from the case law as referred by ld. Counsel for the appellant that Hon ble Supreme Court in Slovak India (Supra) case has accepted the reliance of decision on several other decisions as follows:- 1. Eicher Tractors v. CCE, Hyderabad reported in 2002 (147) E.L.T. 457 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same as payment made in cash and accordingly, the refund in cash has been allowed to the assessees in both those cases. 7. Learned DR though has impressed upon that MEIS scripts and the credit lying there-under is different from the credit lying under DEPB Scheme but that issue also stands decided by this Tribunal only in the case of CC, ICD, TKD, Export, New Delhi vs. Sel Manufacturing Co. Ltd. reported in 2019 (369) E.L.T. 1287 (Tri.-Del.) wherein the issue of allowing the cash refund of payment made rather through DEPB Scripts was under consideration. It was held that DEPB Scripts are again the similar scripts under which the money of the assessee stands credited for his future liabilities and once there remains no more liability that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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