TMI Blog2012 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of powers under section 12E of the Central Excise Act, 1944. Since under the statute powers of granting refund are with the Assistant Commissioner/Deputy Commissioner of Central Excise, passing of these order in original by the Additional Commissioner has rightly been held as unsustainable. Matter remanded back to the Assistant Commissioner/Deputy Commissioner for deciding the refund claims on merit under the provisions of Rule 5 of the CENVAT Credit Rules read with notification no. 5/2006-CE(NT) dated 14.03.2006 after giving opportunity of hearing to the appellant. The appeals are disposed of by way of remand. - E/1688 to 1691/2011-Mum - A/299-302/12/EB/C-II - Dated:- 16-3-2012 - S S Kang, Sahab Singh, JJ. For Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods exported during the quarter or month to which the claim relates. It follows that whatever CENVAT credit involved in the exported goods shall be refunded to the manufacturer and not before the exports of manufactured goods. (b) The Additional Commissioner, Central Excise, Belapur has erred in granting the refund claim, almost the total CENVAT credit availed on inputs for the respective month without verifying whether the input on which credit was availed and refunded during a particular month, was used in or in relation to manufacture of finished goods, which were exported. The Additional Commissioner has not taken into account the finished goods manufactured but not exported i.e finished goods lying in the factory. He has also not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the authority other than the authority fixed by the statute i.e section11B of the Central Excise Act, 1944 which provides that; Section 11B(1) (2) if, on receipt of such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of Excise and interest, if any, paid on such duty paid by the applicant is refundable, ' Although section 12E of the Central Excise Act, 1944 provides that a Central Excise officer may exercise the powers and discharge the duties conferred or imposed under this Act or any other Central Excise officer who is subordinate to him, but there should be justification for that. The Additional Commissioner has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise powers and discharge duties conferred or imposed under this Act on any other Central Excise officer who is sub-ordinate to him. He submitted that there is no denial on the fact that the Additional Commissioner is superior officer of Assistant Commissioner and Deputy Commissioner. He submitted that neither Section 12E nor any administrative orders issued by the Board required Central Excise officers to give justification for exercise of the powers and discharge duties conferred under the Act on any other Central Excise officers who are subordinate to them. He, therefore, requested that impugned order passed by the Commissioner of Central Excise (Appeals) is clearly erroneous and untenable and liable to be set aside. 4. The learned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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