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Sudarshan Chemicals Inds. Ltd. Versus Commissioner of Central Excise, Raigad

Denial of refund claim - interest paid under protest - Held that:- interest amount of ₹ 1,23,369/-was paid under protest as per the records available, also undisputed is that appellant was sanctioned the refund of CVD which was wrongly paid by them by an order No RGD/MHD/RFD-487/06-07 dated 12.03.2007 and the same is not challenged by the revenue.- It can be seen that the adjudicating authority has correctly recorded the facts and sanctioned the refund claim which is in accordance with the .....

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he issue involved in this case is regarding rejection of refund claim of ₹ 1,23,369/-which was paid as interest under protest during the pendency of proceedings. The adjudicating authority sanctioned the refund claim filed by the assessee. Aggrieved by such sanctioning of refund revenue preferred an appeal before the first appellate authority. After following the due process of law the first appellate authority set aside the order in original and allowed the appeal of the revenue. 4. Learn .....

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ion that based upon circular number 59/2004 - Cus appellant took the re-credit of the amounts debited in the DEPB licenses; show cause notice was issued for rejecting such suo-moto credit which was finally accepted by the Tribunal directing the appellant to reverse Cenvat credit along with interest, however, a window was kept open by the adjudicating authority, holding that appellant was free to claim the refund of the amounts wrongly debited under protest. It is the submission of the learned .....

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has in the impugned order mentioned that the appellant had not preferred any appeal against order in original dated 30 and August 2006 which confirmed the recovery of credit along with interest; and submits that it is factually incorrect as against the very same order in appeal was filed and first appellate authority by an order dated 2.2.2007 rejected the appeal of the appellant. It is the submission that there is no dispute as to the fact that interest on was also paid under protest and is c .....

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e same is not challenged by the revenue. 8. While sanctioning the refund of interest on the adjudicating authority has recorded the following findings: I have carefully gone through the facts of the case. I find the assessee has tiled the refund claim for an amount ofRs.123369/- vide their letter dated 17.12.2007 (received on 18.12.2007). the said refund claim is arising out of Order- in-Original No. Raigad/JC/2/06-07 dated 05.09.2006. I find that the assessee had availed credit of duty paid on .....

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ircular no.59/2004-Cus dated 21.10.2004. On pointing out the assessee reversed the said credit under protest vide RG23 Pt.II Entry No.1740 dated 08.02.2005 availed against the bill of entries where in the said additional customs duties paid through DEPB debit under protest during the period 01.06.2004 to 31.01.2005. It further appeared that the assessee out of cenvat credit reversed under protest vide RG23A Pt.II Entry no.1740 dated 08.02.2005 has taken re-credit ofRs.589567.80 (BED)and ₹ .....

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essee reversed the cenvat credit amounting to ₹ 589567.80 (BED) and ₹ 11791.35 (Education cess) vide entry no.1471 dated 19.10.2006 and interest of ₹ 123369 paid through TR-6 challan no.03/06-07 dated 20.10.2006. In his Order-in-Original No.Raigad/JC/02/06-07 dated 05.09.2006 the Joint Commissioner had made a finding that the assessee is free to claim re-credit of the said amount by following the proper procedure as prescribed in act and rules. Accordingly, in view of the findi .....

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s verification report dated 15.03.2008 the Range Supdt. has stated that in the instant case the License issued to the assessee are issued after 01.09.2004. As such they are entitled for refund claim. The assessee has enclosed the TR6 challan under which the interest has been paid 'under protest' in the bank which has been attested by the Range Supdt. 9. It can be seen that the adjudicating authority has correctly recorded the facts and sanctioned the refund claim which is in accordance w .....

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6-07 dated 30.8.2006 held that the aforesaid credit was recoverable from the respondents under the provisions of Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and further held that the said amount was liable to be recovered along with interest as applicable. The respondents reversed the credit on 19.10.2006 and paid the interest on 20.10.2006. No appeal was ever filed against them against the aforesaid order of the Joint Commissioner. Therefore, the said .....

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