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2015 (10) TMI 1223 - CESTAT MUMBAI

2015 (10) TMI 1223 - CESTAT MUMBAI - 2015 (330) E.L.T. 583 (Tri. - Mumbai) - Refund claim - unutilized accumulated balance of Cenvat Credit - DTA clearances - Rejection of claim u.s 11B - Held that:- appellant is an export oriented unit not required to discharge any Excise duty on the goods exported by them. It is also undisputed that appellant had debited the Cenvat account for discharge of duty liability on the goods cleared for export. The refund claim filed by the appellant was also rejected .....

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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 the higher judicial forums, holding that duty collected without authority .....

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0% export oriented unit and are exempt from payment of duty in terms of Notification No. 24/2003 dated 31.03.2003 issued under Section 5A(1A) of Central Excise Act, 1944. The appellant cleared some goods under ARE-1 during the period on payment of duty through their Cenvat Credit account i.e. RG 23A P-II. Subsequently the appellant filed a refund claim. However, during the scrutiny of the claim it was observed that the payment of duty was without authority of law and the payment made would not c .....

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d 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 Cen .....

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pecifically the first appellate authority. 4. Learned departmental representative would reiterate the findings of both the lower authorities. 5. I have considered the submissions made by both sides and perused the records. 6. It is undisputed that appellant is an export oriented unit not required to discharge any Excise duty on the goods exported by them. It is also undisputed that appellant had debited the Cenvat account for discharge of duty liability on the goods cleared for export. The refun .....

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