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2015 (4) TMI 205 - CGOVT - Central ExciseDenial of rebate claim - values declared in ARE-1 form were more than value declared in shipping bills and the value declared in ARE-1 was not correct transaction value in terms of section 4 of Central Excise Act, 1944 - correct transaction value was arrived at after deducting freight and insurance from commercial price (CIF), that the rebate claim was not admissible on free samples - Held that:- Any amount paid in excess of duty liability on one's own volition cannot be treated as duty. But it has to be treated as a voluntary deposit with the Government which is required to be returned in the manner in which it was paid as the same amount cannot be retained by Government without any authority of law. - refund in cash of higher duty paid on export product which was not payable, is not admissible and refund of said excess paid duty/amount in Cenvat Credit is appropriate. As such the excess paid amount/duty may be returned to the respondent in the manner in which it was paid by him initially. - Government directs that excess paid amount of ₹ 1,43,134/- and ₹ 37,484/- which is a voluntary deposit, may be allowed to be re-credited in the Cenvat Credit account from where it was initially paid. - Decided in favour of assessee.
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