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2019 (11) TMI 1126 - AT - Central ExciseRe-credit of excess duty debited on CIF value, for export - rebate of duty paid on finished goods - Rule 18 read with N/N. 19/04-CE (NT) dated 6.9.2004 - HELD THAT:- It is accepted by the Revenue, as pointed out by the Department from para 6 of the order-in-original, that appellant is entitled to refund of the excess paid duty, which is in the nature of deposit with the Government - in view of the law laid down by the Madras High Court in M/S. ICMC CORPORATION LTD. VERSUS THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2014 (1) TMI 1473 - MADRAS HIGH COURT] wherein an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted and there is no requirement to file a separate application for refund of duty under Section 11B of the Act. The Commissioner (Appeals) in the impugned order have erroneously rejected the appeal observing that the appellant –assessee have taken suo motu credit without any valid duty paying documents. This observation is factually wrong, vitiating the impugned order. Further, it is found that the impugned order is cryptic and non speaking. The appellant have rightly taken cenvat credit under intimation to Revenue - appellant shall entitle to consequential refund in terms of Section 142(3) of the Central Goods and Services Tax Act, 2017 - Appeal allowed - decided in favor of appellant.
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