TMI Blog2018 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] thus according a finality to the issue of liability under rule 6 of CENVAT Credit Rules, 2004 - The amount was thus not payable, and even if liable to be deposited in accordance with section 11D of Central Excise Act, 1944 for having been recovered under the guise of duty, has already been paid by debit of CENVAT credit account - refund allowed - appeal dismissed - decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented the amount payable on clearance of bagasse which they had recovered from their customers. Having lost their appeal before the first appellate authority, this amount was paid by them vide challan before approaching the Tribunal. The appeal having been decided in their favour, they sought refund of this amount which was refused by the original authority. The first appellate authority, Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r no.870/8/2008-CX dated 16 th May 2008, had clarified that the amount chargeable under rule 6 was not a duty of excise but other collections and, even if recovered, was not liable to be deposited under section 11D of Central Excise Act, 1944 and that according to the instructions of Central Board of Excise Customs, in 201/01/2014-CX.6 dated 26th June 2014, it was not permissible to hold back a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944 for having been recovered under the guise of duty, has already been paid by debit of CENVAT credit account. The second payment effected during the pendency of appeal is thus a collection in excess from the respondent. This is a specific finding in the impugned order against which there is no valid ground of appeal by Revenue. Accordingly, the sanction of refund cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
