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2013 (7) TMI 185 - CGOVT - Central ExciseRefund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - Held that:- As decided in BELAPUR SUGAR & ALLIED INDUS. LTD. Versus CCE [1999 (4) TMI 79 - SUPREME COURT OF INDIA]. Even if duty paid under ignorance of law or otherwise, the rebate cannot be refused since party has paid the duty. Further, Hon’ble Apex Court has held that if the duty paid shown to be not leviable or entitled for rebate, the revenue has to refund, adjust, credit such amount to the assessee as the case may be. Restriction on the rebate claim to the extent of duty paid @ 4% in terms of Notification No. 4/2006-C.E., dated 1-3-2006, on the FOB value which is determined in these cases as transaction value in terms of Section 4 of Central Excise Act, 1944. The amount of duty paid in excess of duty payable at effective rate of 4% as per Notification No. 4/2006-C.E. on the transaction value of exported goods, is to be treated as voluntary deposit made by applicant with the Government. In such cases where duty is paid in excess of duty actually payable as held by Hon’ble Apex Court in the case discussed in M/s. Nahar Industrial Enterprises Ltd. v. UOI [2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT], wherein Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable. Assessee not entitled to refund thereof in cash regardless of mode of payment of said higher excise duty - Petitioner is entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - assessee had paid duty on export goods at tariff rate of 16% ignoring the exemption Notification No. 29/2004-C.E. and 30/2004-C.E. both dated 9-7-2004 prescribing duty @ 4% and nil respectively. In this case, original authority had allowed rebate of duty paid at effective rate of 4% and allowed recredit of balance amount in the Cenvat credit account of assessee. above, the excess paid amount is to be returned/adjusted in Cenvat credit account of assessee - allowed the recredit of excess paid amount of duty in their Cenvat credit account. - Decided against the Assessee.
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