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TMI Blog2015 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the difference paid by the manufacturer through modvat credit?" 2. The Assistant Commissioner of Central Excise, in a claim for refund, passed an order on 12.3.03, which reads as hereunder :- "17. On scrutiny of the evidences for duty payment produced along with necessary worksheets and other financial accounts, the duty payment of Rs. 2,25,044/= made through PLA by the manufacturer stands eligible for grant of refund and the same is same is substantiated with necessary documents. As per the provisions of Sec. 12 B of Central Excise Act, 1944, any person who has paid the excise duty on any goods shall be deemed to have passed on the full incidence of such duty to the buyer of such goods, unless the contrary is proved by him. While co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order and held as under :- "6. I have carefully examined the impugned order and considered the appellants contentions. The short point for decision is whether the appellants are eligible for refund of the duty paid by the manufacturer through modvat, in terms of the Commissioner (Appeals) order. As per the Commissioner (Appeals), the impugned goods were not excisable during the material period. When the final products are not dutiable, the benefit of modvat credit is not available in respect of the inputs. The manufacturer has availed input credit and used the same for payment of duty. Refund of duty paid through modvat would be, in effect, refund of duty paid on inputs. The inputs are dutiable and hence the question of refund of duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund, where part of the amount was allowed to be refunded, the Department raised an objection, which was sustained before the Commissioner (Appeals) and in the appeal preferred by the assessee before this Court in ARR Sales Agency v. CCE Civil Misc Appeal No.562 of 2006, the entire claim for refund was dismissed by order dated 29.11.2013 on the ground of limitation. This Court, in the said case, held as under :- "4.After hearing the learned Counsel for the parties and perusing the materials placed on record, it has to be pointed out that in order to maintain a claim for refund in terms of Section 11-B of the Central Excise Act, 1944, any person claiming refund of any duty of excise and interest, if any, paid on such duty, may make an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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