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2013 (7) TMI 272 - GOVERNMENT OF INDIARefund u/s 11B of the Central Excise Act, 1944 – in cash or through Cenvat Credit - On verification of the documents it was noticed that the exports are made against Advance Licence Scheme under Notification 43/2001-C.E. (N.T.), dated 26-6-2001 under which the inputs required for the manufacture of the said exported goods were procured duty free - applicants contrary to the provisions of the Act, have discharged the duty on export of goods and claimed the same as rebate - not correct. Held that:- Duty paid without authority of law cannot be treated a duty but it has to be treated as deposit made with Government on his own volition - As per the case of M/s. Nahar Industries Enterprises Ltd. v. UOI reported a [2008 (9) TMI 176 - PUNJAB AND HARYANA HIGH COURT], “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.” - refund in cash of higher duty paid on export product which was not payable, is not admissible and refund of said excess paid duty/amount in Cenvat Credit is appropriate. As such the excess paid amount/duty is required to be returned to the respondent in the manner in which it was paid by him initially - Applicants may be allowed to take re-credit of said amount in their Cenvat credit account. Decided against the Assessee.
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