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2023 (3) TMI 799 - AT - Central ExciseRefund - 100% EOU - Refund of 5% excess Basic Custom duty paid - appellant submitted that during de-bonding, the appellants had paid the Customs and Excise Duties as if the goods are cleared under DTA, under protest, as directed by the Revenue on the semi-finished goods, work-in-progress and finished goods; however, the appellants are liable to pay duty, as per Sl. No. 2 of Notification No. 23/2003-C.E. - It is submitted by the Department that the appellants have paid the duty in accordance with the provisions of law and that there is no excess payment for granting refund. Whether the appellants have made payment of excess duty and if so, whether they are eligible for refund? HELD THAT:- In the case of CGST & CCE, TRICHY VERSUS M/S. EID PARRY INDIA LIMITED [2018 (8) TMI 1494 - CESTAT CHENNAI], the Tribunal held that the demand of duty in respect of semi-finished goods cannot sustain. The Tribunal followed the decision in the case of TIRUMALA SEUNG HAN TEXTILES LTD. VERSUS COMMR. OF C. EX. (A), HYDERABAD [2008 (9) TMI 252 - CESTAT BANGALORE] to set aside the demand. The rejection of refund is without any legal or factual basis. The appellants have also filed miscellaneous applications seeking consideration of the decision in the case of M/S. JUBILANT LIFE SCIENCES LIMITED VERSUS CCE, MEERUT-II [2013 (11) TMI 1213 - CESTAT NEW DELHI] and other decisions. There is no new plea put forward by the appellants and these applications are only a prayer for consideration of the application of the proposition of law laid down in these judgements. The same have already been considered. Appeal allowed.
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