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2022 (1) TMI 758 - AT - Central ExciseRefund of the amount Central Excise Duty - deemed exports or not - supplies made to ONGC and Oil India Limited against International Competitive Bidding - exemption under Serial No 336 of Notification No 12/2012-CE dated 17.03.2012 - when the goods are exempted and cleared on payment of duty whether subsequently refund can be claimed? - HELD THAT:- In the present case there is no dispute that the goods cleared by the appellant were indeed exempted in terms of Notification No. 12/2012-CE dated 17.03.2012. Therefore, the excise duty was not payable since the appellant has paid the excise duty which was otherwise not payable the same is refundable to the appellant. In the case of COMMISSIONER VERSUS SUNCITY ALLOYS PVT. LTD. [2007 (2) TMI 137 - HIGH COURT, RAJASTHAN], the Hon'ble Rajasthan High court held that if in respect of the goods exported under claim for rebate of duty undisputedly duty was not payable and still the manufacturer paid the duty the same has to necessarily refund to the manufacturer - In the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VERSUS SURESH C. NAYI [2010 (7) TMI 747 - CESTAT, AHMEDABAD] it was held that the benefit of exemption notification can be claimed at any stage. In the present case also even if the appellant has claimed the benefit subsequent to clearance of goods or payment of duty the benefit of exemption needs to be extended to the appellant. In view of the settled legal position there is no reason to deny the refund of excise duty paid by the appellant in respect of exempted goods - the appellant is entitled for the refund - appeal allowed.
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