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2018 (4) TMI 1300 - AT - Central ExciseRebate claim - merchant supplier - appellant herein had procured/purchased the batteries on which Central Excise duty has been discharged - applicability of Section 11 of the Central Excise Act, 1944 - Held that: - It can be seen from Section 11 of the CEA 1944, the same contemplates about recovery/ adjustment/appropriation of the amounts which are due to the Government from the person against whom duty liability is confirmed and due to government - In the case in hand it is undisputed that the appellant herein is a merchant exporter and purchased batteries from M/s Union Batteries Pvt Ltd and claimed rebate of the Central Excise duty paid by Union Batteries Pvt Ltd; that there are no dues to government from the appellant herein. The amount of rebate which is sanctioned to appellant cannot be appropriated by the authorities by invoking the provisions of Section 11, more specifically when the dues are from totally a different entity M/s Union Batteries Pvt Ltd. Amount to be refunded in cash - appeal allowed - decided in favor of appellant.
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