9911796707
TMI Blog2007 (12) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... red without payment of duty in terms of Notification No. 64/95, dt. 16-3-95. (c) The goods manufactured by M/s. Essar Steel Ltd. have been supplied to the appellant and the goods have been used in building of vessels which were supplied to the coast guard. As the certificate from the coast guard has not been received in time, M/s. Essar Steel Ltd.. paid the duty on the materials and cleared them to the appellant. The respondent, as a buyer of the material, claimed the refund subsequent to receiving the certificate. (d) The claim was rejected by the original authority. (e) The Commissioner (Appeals) allowed the refund and remanded the matter for quantification of actual refund due, after adjusting the Modvat credit available. 4. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Ltd. is in dispute only on the ground that they were not able to produce the certificate in time and therefore the goods have been cleared on payment of duty. It was submitted that when the goods were sold the burden of duty has been passed on to the respondent as a buyer. The wordings of Section 11B and the interpretation of the same by the Tribunal in the decisions cited by the ld Advocate for the respondent clearly show that a buyer can also seek refund of the duty borne by him. 7. The relevant portion of the order of the Commissioner (Appeals) is reproduced below: "19. As regards to the third ground on which the appellants claim was denied observation, I find that the adjudicating authority has emphasized that the availments of exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the exemption is claimed by way of refund claim on post clearance stage. The requirement of reversal of amount equivalent to Cenvat credit in accordance with Rule 6(3) of Cenvat Credit Rules, 2004 has to be taken care of before disbursal of refund to appellants. 20. In view of the above findings and discussion, it is my considered opinion that appellants are eligible for refund and rejection thereof by lower authority was not justified. However, the jurisdictional Astt./Dy. Commissioner may work out the amount of Modvat credit involved/attributable to inputs used in relation to the manufacture of the goods cleared by M/s. Essar and allow the refund subjected to the condition that M/s. Essar reverses/pays the amount of credit involve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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