2009 (4) TMI 675

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..... s on the quantity of scrap cleared by the job worker during the period April, 2001 to March, 2002. The Assistant Commissioner has rejected the refund on the grounds that in terms of provisions of Rule 4(5)(a) of the Cenvat Credit Rules, the goods sent for job work has to be brought back and this provisions does not permit removal of goods from the job worker's premises. 2. The Assistant Commissioner has held that since the appellants had not sought for permission Under Rule 4(6) of the Cenvat Credits Rules, they are not entitled to clear the goods directly from the premises of the job worker. The Assistant Commissioner has further held that the contention of the appellants that duty was payable on the value of the scrap is not correct .....

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..... he job worker's premises. 9. In respect of such scrap cleared from the job worker's premises, no duty was paid either by the job worker or the appellants. Subsequently, at the insistence of the departmental authorities, the appellant discharged duty on the quantity of scrap cleared from the job worker's premises. In respect of such clearance of scrap from the job worker's premises, the appellants paid duty by reversing the pro rata credit of the input contained in such scrap. 10. It was noticed by the appellants that the actual duty payable on the scrap cleared from the job worker was Rs. 14,05,416/-. Thus, it was noticed by the appellants that a total amount of Rs. 95,94,583/- was paid in excess by the appellants in respect of .....

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..... ermission obtained, refund is not sustainable. 14. I do not propose to go into the merits or otherwise of the refund claim. The refund claim was filed on 12-9-2002 Show Cause Notice has been issued after over 5 years on 15-5-2007 and the matter adjudicated on 26-5-2008. This is a highly unsatisfactory and irregular manner of functioning by the Departmental authorities. Processing and disposal of refund claims are governed by Board's Circular No. 21/90-CX.8, dated 4-4-1990 which is reproduced below : "_ _ _ _ _ _ _ _ _ _ if the refund claims are found incomplete in particulars, or is not supported by the required documents, then the Department has the option to reject the same by issuing a Show Cause Notice pointing out the deficienci .....

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