TMI Blog2013 (9) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA only with prior permission of Development Commissioner. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub-section (1A) of Section 5A(1) are applicable and no duty was required to be paid on such exported goods. The duty paid without authority of law cannot be treated as duty paid under the provision of Central Excise Law. - Decided against assessee. - F. No. 195/1275/2011 & 195/471-472 & 627/2012-RA - 1226-1229/2013-CX - Dated:- 9-9-2013 - Shri D.P. Singh, Joint Secretary Shri Vishal Kulkarni, Sr. Manager (Taxation) and Shyam Maladik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore Commissioner (Appeals), who rejected the same. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds: 4.1 It has been observed in the impugned orders that Notification 24/2003-C.E., dated 31-3-2003 provides absolute exemption to the goods manufactured by EOU in terms of Section 5A(1) of Central Excise Act, 1944 and therefore EOU do not have option to pay duty on their own. In this regard, it is submitted that we are unable to provide any comment on the said circular as the copy of the same is not available but we reserve our right to make submission against the said circular as and when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of rebate is not less than ₹ 500/-. (e) The respondent has paid duty vide debit entry number 319, dated 30-11-2009 in Cenvat register. 4.3 Circular 510/06/2000-CX., dated 3-2-2000 has clarified that rebate sanctioning authority should not examine the correctness of assessment but should examine only the admissibility of rebate of the duty paid on the export goods covered by a claim. Assessment becomes final unless the same is challenged by the department and the department was to review the assessment which they failed to do in this case (sic). 4.4 The said amount is denied as rebate, then the same should be allowed to be taken back as Cenvat credit in the Cenvat credit account of the company. In the case of Sri Bhagir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal. Now, the applicant has filed this revision application on grounds mentioned in para 4 above. 8. In order to understand the issue it is proper to go through relevant legal provision which are extracted below:- 8.1 Notification No. 24/2003-C.E., dated 31-3-2003 states as follows - In exercise of the power conferred by sub-section (1) of section 5A of Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is conditional as the duty is payable on DTA clearances. Government notes that there is no condition for availing exemption from payment of duty on goods cleared for exports. Normally the 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA only with prior permission of Development Commissioner. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub-section (1A) of Section 5A(1) are applicable and no duty was required to be paid on such exported goods. The duty paid without authority of law cannot be treated as duty paid under the provision of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that in case rebate is not allowed then the said amount may be allowed as re-credit in their Cenvat credit account. Government observes that the duty paid in this case without the authority of law cannot be treated as duty paid under the provision of Central Excise Act. As such said paid amount has to be treated as a voluntary deposit made by applicant with the Government. Government cannot retain any amount without any authority of law. So, any excess paid amount has to be returned to the applicant in the manner in which it was paid. Hon ble High Court of Punjab Haryana at Chandigarh vide order dated 11-9-2008 in CWP Nos. 2235 3358 of 2007, in the case of M/s. Nahar Industrial Enterprises Ltd. v. UOI reported as 2009 (235) E.L.T. 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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