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2019 (6) TMI 408 - AT - Central ExciseSuo moto credit of Excise duty paid twice or Refund claim - Section 11B of the Central Excise Act, 1944 - HELD THAT:- In this case, it is an admitted fact on record that the appellants had paid duty twice, once at the time of removal of transformer from the factory and subsequently on removal of the transformer oil. There is no statutory mandate for double payment of duty and in such cases, a manufacturer of excisable goods is permitted under the statute to claim refund of Central Excise duty paid in excess. Refund claim is governed under Section 11B ibid. The said statutory provision prescribes inter alia, the time limit for filing of refund application and fulfilment of the aspect of doctrine of unjust enrichment. Since the issue involved in this case pertains to double payment of duty on transformer oil, the only recourse left to the appellants was to claim refund of the excess duty paid by it, in terms of Section 11B ibid, which admittedly has not been complied with by the appellants. The applicants have also taken the stand that since they have availed suo motto credit within one year from the date of payment of the duty amount, such availment of credit should be treated as refund claim. We are of the considered view that such stand of the appellants are not legally tenable, for the reason that Section 11B of the Act clearly provides the modalities for filing of refund claim and entertaining of the same by the authorities. Since no formal refund application was filed, the case of the appellants is outside the scope and purview of Section 11B ibid. Appeal dismissed - decided against appellant.
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