Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1103 - AT - Central ExciseRe-credit - Restoration of amount in CENVAT credit account, from where the payment of duty was made - Appellant was not liable to pay duty on the finished goods for export - N/N. 30/2004-CE dated 09/07/2004 - HELD THAT:- Admittedly, the dispute with regard to rebate totalling ₹ 59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment vide orders-in-original dated 28.01.2013. The said order is patently illegal and in violation of the instructions of the Board’s Circular No.13/92-CX-6 dated 4.11.1992. Further, it is found that this Tribunal in its precedent judgement in the case of Voltas Ltd. Vs. CCE [2006 (5) TMI 232 - CESTAT, BANGALORE] has held that Section 11 can be invoked only when the demand proposed to be adjusted have reached finality. As the dispute relating to rebate for the amount of ₹ 59,16,907/- has been subjudice before one appellate forum or the other and passing of the adjudication orders and appellate orders pursuant to protective show cause notices 12.01.2010 is ab-initio void in the eyes of law. Such adjudication and appellate orders are declared to be nonest under law. The Adjudicating Authority is directed to disburse the sanctioned rebate amount of ₹ 85,38,790/- with interest under Section 11 BB of the Act within a period of 30 days from the date of receipt of copy of this order - Appeal allowed - decided in favor of appellant.
|