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2020 (3) TMI 372 - CGOVT - Central ExciseRefund of Excise Duty - time limitation - rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. - HELD THAT:- Government finds that it is not in dispute that the goods were exported and Central Excise duty has been paid on the export goods. The applicant has paid duty as per value mentioned in ARE-1 which is higher than the transaction value determined under Section 4 of Central Excise Act, 1962 and has claimed rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. It is observed that the original adjudicating authority has credited the excess amount paid as duty on export goods in the Cenvat credit account as per the applicant’s request. The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is observed that rebate can be granted only to the extent of duty paid on export goods. The amount paid in excess of duty payable does not assume the character of duty as defined under Rule 2(e) of Central Excise Rules, 2002 in which ’duty’ means the duty payable under Section 4 of the Central Excise Act. The Government is of the view that the applicant should have followed the provisions of Cenvat Credit Rules, 2017 [Notification No. 20/2017-C.E. (N.T.), dated 30-6-2017] for claiming the Cenvat credit allowed to him by the Adjudicating Authority during the transitional period or the procedure prescribed under sub-sections (3), (4) & (5) of Section 142 of CGST Act, 2017 which prescribes that refunds of tax/duty paid under the existing law, viz. Central Excise Act, 1944, shall be disposed of in accordance with the provisions of the existing law - Since the applicant has not followed the aforesaid procedure prescribed by law, Revision Application is non-maintainable and is rejected.
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