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M/s Lucky Biscuits Company Versus Commr. of Central Excise, Patna

2017 (3) TMI 458 - CESTAT KOLKATA

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending? - Held that: - the adjustment of refund sanctioned by the Adjudicating Authority and adjusted towards interest liability is pre-mature - When the matter is pending and the entire amount of duty liability has been recovered along with amount of penalty, there was no occasion to adjust the .....

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eal/2015 dated 14.05.2015 passed by Commr. (Appeals) of Central Excise, Patna. 2. M/s Lucky Biscuits Company, the appellant herein, are engaged in the manufacture of biscuits on behalf of M/s Parle Biscuits Pvt. Ltd., under their brand name. It is the case of the appellant that till 3.5.2007, biscuits were chargeable to duty and thereafter, the same with the retail sales price of less than ₹ 100/- per Kg. are exempt from duty vide Notification No.3/2006-CE dated 01.03.2006, Sl.No.18A and l .....

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this refund claim of unutilized amount in PLA accounts amounting to ₹ 1,33,867/-. I find that this refund claim has been filed by the assessee as the refund amount remained unutilized for the last four to five years. As per Notification No.03/06 dated 01.03.06, as amended, and Notification No.12/12-CE dated 17.03.2012, Central Excise duty on Biscuits cleared in packaged form, having per Kg retail sale price equivalent not exceeding ₹ 100/- is Nil. The Range Officer, Patna City Range .....

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xcise & S.Tax, Division I, Patna vide his letter C.No.V(30)09/CEX/2013/4306 dated 11.12.2014 suggested to adjust refund amount of ₹ 1,33,867/- against interest amount of ₹ 9,11,174/- due from M/s Lucky Biscuit Co.Patna City as the duty amount of ₹ 18,94,488/- and penalty amount ₹ 18,94,488/- confirmed by O.I.O No.13/MP/ADC/2013 dated 30.10.2013, was realized by attaching bank account of M/s Lucky Biscuit Co. Patna City. I find that this is a case of un-utilized credit .....

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s recoverable arrears of ₹ 9,11,174/- pending against the said assessee. Since there is outstanding Govt.dues of ₹ 9,11,174/- against M/s Lucky Biscuit Co., Patna City, the sanctioned refund amount of ₹ 1,33,867/- may be adjusted against the interest amount of ₹ 9,11,174/-. Order In view of the above facts and findings, I hereby sanction refund of un-utilized PLA amount of ₹ 1,33,867/- (Rupees one lakh thirty three thousand eight hundred and sixty seven) and order t .....

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