TMI Blog2001 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Modvat credit account i.e. RG 23A Part II is payable in cash to the customer of the excisable goods. 2. Shri S.K. Menon, learned SDR, submitted that the Respondents, M/s. Rajashree Cement purchased one electrostatic precipitator from M/s. BHEL who paid duty of Rs. 7,25,952 @ 15% instead of @ 5% under Notification No. 78/90-C.E., dated 20-3-1990 for want of requisite certificate from Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash refund of the duty adjusted in Modvat account is not proper. 3. Opposing the appeal Shri R.G. Utagikar, learned Consultant, submitted that payment of duty through RG 23A Part II is also payment of duty of which refund should be available to them if the duty has been paid in excess; that under Section 11B of the Central Excise Act, a Customer is eligible for the refund of duty, the incidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of duty that has been paid through RG 23A Part II, if otherwise eligible. To this extent the Adjudicating Authority was not justified in rejecting the refund claim and the findings of the Commissioner (Appeals) is correct and legal that duty paid through RG 23A has to be refunded, if it has been paid in excess. However, we do not agree that the amount of duty paid through RG 23A Part II (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved was whether refund of duty is to be restricted to the duty paid by debit in PLA. Further the Respondents in the said case had exported the final products. In Sandoz (India) case, supra, the issue involved was not the refund of duty paid through RG 23A Part II Account. In MRF case, supra, the Appellate Tribunal held that refund in cash would be paid only if the Appellants therein were not entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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