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M/s. Minerals Enterprises Ltd. Versus The Commissioner of Central Excise, Bangalore

2017 (10) TMI 500 - CESTAT BANGALORE

100% EOU - Recovery of Refund - input services - N/N. 5/2006-CE (NT) dated 14.3.2006 - As it appeared that the activity carried out by the appellants did not amount to manufacture, thereby taking input credit of service tax paid as incorrect, the appellants were issued with seven show-cause notices proposing to recover the refund erroneously sanctioned - Held that: - Tribunal in the case of M/s. Mineral Enterprises Limited Versus Commissioner of Customs and Service Tax [2017 (5) TMI 99 - CESTAT .....

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anctioning the refund, which is not permissible in law. - Appeal allowed - decided in favor of appellant. - E/20834-20840/2014-SM - Final Order No. 22400 - 22406 / 2017 - Dated:- 9-10-2017 - Shri S. S. Garg, Judicial Member Mr. N. Anand, Advocate For the Appellant Mr. Naveen Kushalappa, AR For the Respondent ORDER Per : S. S. Garg The appellants have filed seven appeals against the common impugned order dated 27.11.2013 passed by the Commissioner (A) whereby Commissioner (A) rejected all the .....

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mber 2006 Rs.10,66,247/- 4 February 2007 Rs.9,88,978/- 5 April 2007 Rs.6,38,421/- 6 June 2007 Rs.5,62,922/- 7 August to September 2007 Rs.42,60,461/- Total Rs.1,08,46,810/- 3. Briefly the facts of the present case are that the appellants are 100% Export Oriented Unit (EOU) having their mines at Bullenahalli, Sondenahalli and Bedara Bommanahalli in Tumkur and Chitradurga Districts. They are engaged in the extraction of Iron ore from the mines and are exporting the same. During the course of busin .....

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owing the due process of law demanded the refunds so sanctioned under Section 11A of Central Excise Act along with interest under Section 11AA of the Act. Aggrieved by the Order-in-Original, appellant filed appeals before the Commissioner (A) and the Commissioner (A) has rejected the appeals of the appellant, hence the present appeals. 4. Heard both the parties and perused the records. 5. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same ha .....

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hallenging the order sanctioning refund. He further submitted that the learned Commissioner (A) in para 9 of the impugned order has only observed whether the process carried out by them amounts to manufacture and this issue has been discussed by the Commissioner of Customs (A) vide Order-in-Appeal No.138/2008 dated 31.10.2008 in appellant s own case wherein it has been held that the goods in question was not a manufactured product and therefore, the appellants are not entitled to avail input sta .....

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the meaning of Section 2(d) of the Central Excise Act, 1944 read with Chapter Heading 2601 of the First Schedule to CETA, 1984. He further submitted that this Tribunal in the said order has allowed all the appeals of the assessee by setting aside the impugned order thereby holding that the mining activity amounts to manufacture and is excisable within the meaning of Section 2(d) of the Central Excise Act, 1944. He further submitted that the Department has wrongly issued the show-cause notice fo .....

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. Gokak Mills: 2006 (206) ELT 562 (Tri.-Bang.) 6. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that there is no need to challenge the refund order and the Revenue can recover the refund by issuing the show-cause notice if the same has been sanctioned erroneously. 7. After considering the submissions of both the parties and perusal of the material on record, I find that this Tribunal vide its Final Order No.20489-20500/2017 dated 20.4.2017 has alre .....

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