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2022 (1) TMI 447 - AT - Central ExciseSeeking refund of excess duty paid - Section 3A of the Central Excise Act, 1944 - HELD THAT:- Section 3 A(4) of of the Central Excise Act, 1944 is followed as the commissioner has decided the issue in principle and remanded the matter simply, only for the purposes of calculation of the duty payable. He exercised the quasi-judicial powers in terms of Section 3 A (4) and administratively, directed his subordinate to calculate the duty. In the circumstances, it is found that there is no infirmity in the order passed and directions given by the Commissioner. It is found that the interest of justice is not in jeopardy if the directions of the learned Commissioner are sustained. However, since the matter pertains to the period September, 1997 to March, 2000 and redetermination of duty has been directed, vide M/S RHL PROFILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KANPUR [2017 (8) TMI 1092 - CESTAT ALLAHABAD], and such finalisation has not taken place till date. Accordingly, the jurisdictional Deputy/ Assistant Commissioner sre directed to comply with the directions of this Tribunal as contained in Final Order M/S RHL PROFILES LTD. and to determine the duty payable on actual production basis, at the rates specified under Section 3A (3) of the Central Excise Act, 1944, within a period of 12 weeks, from the date of service/ receipt of this order - the appellants would be entitled for refund of excess duty paid, if any, along with applicable interest, as per law. The Adjudicating Authority Deputy/ Assistant Commissioner are directed to refund the duty excess paid, within 4 weeks of quantification of the duty payable, as above, along with interest, as per law - appeal disposed off.
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