TMI Blog2015 (12) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, in absence of determination of any outstanding liability, the amount paid by the respondent cannot be retained by the Revenue, in absence of any specific authority provided under the statute. - No infirmity in the impugned order - Decided against Revenue. - Excise Appeal No. E/51011/2014-EX ( SM ) - FINAL ORDER NO. 53067/2015 - Dated:- 21-5-2015 - S. K. Mohanty, Member (J) For the Appellant : Shri G R Singh, DR For the Respondent : Shri Mayank Garg, Adv ORDER Per S. K. Mohanty Revenue is in appeal against the impugned order dated 01.10.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Allahabad, wherein refund claim for ₹ 50,00,000/- was allowed in favour of respondent by setting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d finality, claiming of refund amount and sanction of the same by the appellate Commissioner is contrary to the statutory provisions. 4. Per contra, the ld. Advocate appearing for the respondent reiterates the findings recorded in the impugned order and also relies on the judgment of Hon'ble Gujarat High Court delivered in the case of Sonali Dyeing and Printing Pvt. Ltd. vs. Union of India, reported in 2006(205) ELT 120 (Guj.). 5. I have heard the ld. Counsel for both the sides and perused the records. 6. Incidence of levy of Central Excise duty is manufacture or production of excisable goods. If any amount is collected or retained by the Central Excise authorities, which statutorily is not required to be levied, then on filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise are granted to them by the statute and there are no powers de hors the statute. Therefore, the authorities are bound to act as provided by the provisions under which they can exercise such powers. The revenue is not an organization which is entitled to retain money without sanction of law. Therefore, without entering into the controversy as to whether payment was voluntary or otherwise, in absence of any statutory backing, the funds recovered by the respondent authorities by way of various cheques collected by them, cannot be permitted to be retained and are required to be refunded forthwith. The learned Counsel for Revenue has failed to point out a provision which empowers the authorities to collect and retain cheques in this man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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