TMI Blog2015 (10) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ort is without any authority of law. Natural corollary would be the amount should be returned back to appellant, as revenue authorities can collect tax/duty only by authority of law. In the case in hand, from the records, it transpires that appellant though having filed refund claim, subsequently withdrew the same, with a request to lower authorities, seeking permission to recredit the amount in their Cenvat account; this legitimate request of the appellant is also dismissed by the lower authorities. In my view, the lower authorities have erred in passing the order of rejecting the request of re-credit of the amount paid by the appellant and not due to the government. To me, the impugned order is not in consonance with the law settled by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued vide F.No. V CH (29) 18-04/SamruthilRefund/09-10 dated 27.08.2009. 2. Aggrieved by such an order, appellant preferred an appeal before the first appellate authority. The first appellate authority after following the due process of law rejected the appeal by the impugned order. 3. Learned consultant/cost accountant appearing on behalf of the appellant takes me through the entire case records and submits that both the lower authorities have misunderstood the case. It is his submission that appellant had in fact cleared goods for export on payment of duty by debiting the Cenvat account. It is his submission that being a 100% export oriented unit they are not required to discharge Excise duty on the goods cleared for export, a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this legitimate request of the appellant is also dismissed by the lower authorities. In my view, the lower authorities have erred in passing the order of rejecting the request of re-credit of the amount paid by the appellant and not due to the government. To me, the impugned order is not in consonance with the law settled by the higher judicial forums, holding that duty collected without authority of law cannot be retained by the government. 7. In view of the foregoing and factual matrix in the case in hand, I find that the impugned orders are incorrect and liable to be set aside and I do so. 8. The impugned order is set aside and appellant is permitted to avail the credit of the amount erroneously debited in Cenvat account while clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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