TMI Blog2017 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner (Appeals) and the said order has also attained finality. Therefore, this case, in our opinion, falls within Clause (e) under the proviso to sub-section (2) of Section 11B. The petitioner is not asking the money to be paid into his account. He is only asking the money to be paid to the State Bank of India towards discharge of some loan. In such a case, the payment to the Bank would also act, probably as a recovery for the Bank. The respondents are directed to pay the amount directly to the lien account - petition allowed - decided in favor of petitioner. - Writ Petition No. 7768 of 2016 - - - Dated:- 11-8-2016 - V. Ramasubramanian And Anis, JJ. ORDER ( Per VRS, J ) The petitioner has come up with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Department, on the ground that under sub-section (2) of Section 11B of the Central Excise Act, 1944, a refund can only be credited to the Fund and no payment can be made. Merely because the petitioner has become a sick Company, it is not possible for the respondents to violate the mandate of Section 11B (2). 7. We have carefully considered the above submissions. 8. It is true that under sub-section (2) of Section 11B, the refund ordered, can be credited only to the Fund. But, this general rule is subject to certain exceptions indicated in the proviso to sub-section (2). Sub-section (2) of Section 11B, together with the provisos therein, reads as follows: If, on receipt of any such application, the Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. 9. Therefore, we have to examine whether the case of the petitioner would fall under any one of the six exceptions contained in the proviso. 10. A careful look at the order in appeal passed in favour of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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