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2019 (2) TMI 137 - AT - Central ExciseAmount paid on direction of Department - Whether the amount paid by the appellant as duty at the insistence of the department can be considered as payment under duress as has been claimed by the appellant? - Held that:- There was no evidence to the effect the assessee was coerced into paying the amounts, the amounts were paid voluntarily and not under coercion. Whether the amount paid by the appellant without receiving demand notice under Sec.11A can be considered as payment under Sec.11A(2B) as voluntary payment during the relevant period? - Whether any interest under Section 11AB is payable on the amount so paid? - Held that:- Evidently in this case, the assessee paid amount as determined by the Central Excise Officer voluntarily and has informed the department. However, they have not paid any interest. The period in question extends beyond the normal period of one year and hence demand could have been issued under Section 11A without invoking extended period of limitation. Further, they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and therefore, the payment cannot be said to be payment under Section 11A(2B). If the payment is not under Section 11A(2B) the demand of interest under Section 11AB as per the explanation (2) to Section 11A(2B) does not apply - The appellant had paid duty without any coercion but had not fulfilled all the conditions laid down under Sec.11A(2B) of Customs Act. Any refund claim needs to be decided on merits as per Section 11B. Refund claim - no SCN issued - Whether the assessee is entitled to refund of the amount paid by them on the ground that no SCN has been issued to them? - Held that:- The first appellate authority has adequately considered the demand for refund on merits and has held against the assessee and we find no reason to interfere with such a reasoned order. Appeal allowed in part.
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