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2017 (5) TMI 1746 - AT - Central ExciseRectification of Mistake - errors apparent from the record or not - Section 129B of Customs Act, 1962 - refund of accumulated credit - HELD THAT:- The applicant sought refund of accumulated credit that remained unutilised at the time of closure. Each refund claim needs to be tested on the facts leading to the claim. In the claim of the appellant, credit accumulated because of failure to add sufficient value through manufacture and appellant is, as pointed out supra, an end user to that extent. Just as a final consumer cannot claim a refund of tax liability devolving on a manufacturer precedent in the chain of value added, an assessee who is an end user is similarly excluded from entitlement for refund. Had inputs representing the accumulated credit been available in stock, those could have been cleared by debit such credit thus obviating the need for claiming refund. Such is not the situation of the applicant. Grant of refund would, therefore, be tantamount to acknowledging incorrect application of rate of duty on the manufacturer preceding the applicant in the value added chain. In the absence of such a finding, it would be contrary to Article 265 of the Constitution to reduce the tax liability of that assessee. The denial of refund by the lower authorities cannot be faulted. The rectification sought in the application is recall of the order to find in favour of the applicant by complying with the requirements of judicial discipline. After considering the various decisions cited in favour of applicant, the outcome has not varied - Application dismissed.
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