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2019 (12) TMI 12 - AT - Central ExciseSuo-moto credit of duty paid - price revision clause - compounded levy scheme - the appellant was entitled for refund on pro-rata basis for reduction in the price, for the period from 13 April 2010 to 30 April 2010, as per 5th proviso to Rule 9 of Chewing Tobacco & Un-manufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010 - HELD THAT:- The Chewing Tobacco & Un-manufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010 has explicitly provided that in case of revision of rate of duty, the department should itself refund the differential duty paid which is in excess of the revised rate. Proviso to Rule 9 clarifies that there is no need of filing any application. Department was duty bound to give refund by 20th day of the following month. Therefore, the appellant’s action of taking suo-moto credit on 20 May 2010 is in accordance with the 5th proviso to Rule 9 of Chewing Tobacco & Un-manufactured Tobacco Packing Machines (Capacity Determination & Collection of Duty) Rules, 2010 - there are no illegality or incorrect in taking suo-moto re-credit by the appellant. Therefore, the order inasmuch as for demand of differential duty and penalty, is set-aside. Appeal allowed - decided in favor of appellant.
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