TMI Blog2016 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... entage of exempted goods cleared by the appellant. We note that the appellants have paid the amount earlier, under protest, and the matter has been decided in their favour by the Hon’ble Supreme Court. The lower Authorities have not given any finding on merit on the claims filed by the appellants. Considering the above position, even if the amount paid by the appellants are to be considered as not an Excise duty, the same has to be returned to the appellants. Such amount already paid in terms of Rule 57CC, even if not considered as Excise duty, will be in the nature of a deposit which the Government cannot retain without legal sanction. Thus find that the appellants are rightly eligible for return of the amount already paid by them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 15/12/2005 held that the appellants are not required to pay 8% of the amount, as demanded by the Department. In the meantime, the appellant s liability to pay under Rule 57CC was examined and decided by the Tribunal in the appellant s own case vide final order No. 538-545/2007 dated 31/10/2007. The matter further reached the Hon ble Rajasthan High Court reported in 2008 (223) E.L.T. 149 (Raj.) and Hon ble Supreme Court reported in 2014 (303) E.L.T. 321 (S.C.). The Hon ble Supreme Court held that the provisions of Rule 57CC will not apply to the sulphuric acid in the appellant s case as the same is emerging as a technological necessity. The sulphuric acid obtained as a by-product and not as a final product will not attract the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant s eligibility to get back the amount already paid by them in terms of Rule 57CC of erstwhile Central Excise Rules, 1944/Rule 6 of Cenvat Credit Rules, 2002. On the merit of the case the Hon ble Supreme Court in the appellant s own case (supra) held that for sulphuric acid the provisions of Rule 57CC cannot be made applicable in the facts and circumstances of the appellant s case. As such, no amount is payable by the appellant on this ground. It follows that the amount already paid has to be refunded to them. Both the sides agree that provisions of Section 11B will not apply as the payment under Rule 57CC is not as Excise duty. It is only an amount equivalent to certain percentage of exempted goods cleared by the appellant. We n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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