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2019 (4) TMI 119 - AT - Central ExciseScope of SCN - Refund of amount paid under protest - case of Revenue is that Ld. Commissioner (Appeals) committed serious error of law in making out a new case for the Revenue, which was neither setup in the SCN or adjudication order, that the claim for refund is premature and ill-advised and that the Asst. Commissioner sat in judgment over the direction of the Commissioner of Central Excise - Held that:- The lower appellate authority has indeed gone beyond the parameters of the SCN - The SCN dated 16.11.2010 had not gone into the eligibility of the appellant to file the claim nor had it delved into the discrepancies found by the Commissioner (Appeals) in paragraphs 4.2 to 4.5 of the impugned order. In effect, the SCN has not found fault with the filing of refund claim but has only proposed rejection of the claim predominantly on the ground that even if the goods impugned ie., inputs and capital goods have not been physically removed out of the factory, the work “removal” in Rule 3 (5) of CCR cannot be given a meaning merely “restricted to the physical removal of the goods”. The SCN made a proposition that the appellant has discharged their duty liability by way of reversal of credit and they are very much in order and as such there cannot be any refund claim. The adjudicating authority also has closely followed the contours of the SCN. The matter requires to be addressed once again by the original authority - appeal allowed by way of remand.
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