Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (6) TMI 195

In the present case the Appellant had reversed credit as the similar asessees were facing issues from the department and therefore even though not agreeing to such view taken by the revenue, being law abiding assessee, the reversal was made. Hence it is not the case that the Appellant without any reason debited the credit amount. Further only when the position became clear they applied for refund. The claim of the Appellant is not time barred and they are entitled for the refund. However as the Appellate Commissioner has not given his findings on eligibility of refund on merits i.e whether the Appellant are otherwise eligible for the credit in the light of the FTP Scheme, we consider it appropriate to remand back the matter to the Appellate .....

X X X X X X X

Full Text of the Document

X X X X X X X

held that the reversal made by the Appellant cannot be treated as having been made Under Protest . The Appellants had only mentioned that reserve their right to claim back the reversed amount along with interest. As contemplated under section 11B and the reversal cannot be treated Under Protest . He held that since the refund claim is time barred hence there is no need to look into the admissibility of refund on merits. Aggrieved, the Appellants has filed present appeal. 2. Ld. Counsel Shri Anand Nainavati appearing for the appellant submits that the goods were manufactured from indigenously procured inputs on which cenvat credit was availed by the Appellant. Notification No. 40/2006-Cus dated 01.05.2006 allowed the duty free imports under .....

X X X X X X X

Full Text of the Document

X X X X X X X

ot applicable to the case as reversal was not done following provisions of Central Excise Act but in compliance of Custom notification. He places reliance on Tribunal decision in case of USV Ltd. 2007 (210) ELT 376 (TRI). He also submits that Section 11B is applicable only for refund of excess duty and not for reversal of excess credit. 3. On the other side Ms. Nitina Nagori, Ld. Joint Commissioner (AR) appearing for the revenue reiterates the findings of the impugned order. She submits that the reversal of credit cannot be considered as having been done Under Protest and hence credit refund is not admissible. 4. Heard both the sides and perused the record of the case. We find that the Appellant had reversed the credit in view of dispute in .....

X X X X X X X

Full Text of the Document

X X X X X X X

debit/ payment. In case of Indian Cements Ltd. (1989) 2 SCC 676, the Apex Court has held that where an assessee raises an objection about the levy and the department has insisted for payment, the letter has to be considered as protest. In case of Indian Pistons Ltd. 1990 (46) ELT 3 (SC), the Apex Court while granting refund held that there is no prescribed form of protest. In case of Tamil Nadu Petro Products 2008 (226) ELT 51 (Mad.), the Hon ble High Court held that the making of representation in that case the same has to be understood as protest. Similarly in case of Arignar Anna Sugar Mills 2012 (277) ELT 63 (Mad.), the Hon ble High Court has held that it is immaterial that procedure prescribed under Rule 233B of erstwhile Central Excis .....

X X X X X X X

Full Text of the Document

X X X X X X X

made. Hence it is not the case that the Appellant without any reason debited the credit amount. Further only when the position became clear they applied for refund. Hence the ratio of case supra is not applicable. Thus we are of the view that the refund of credit is permissible. The claim of the Appellant is not time barred and they are entitled for the refund. However as the Appellate Commissioner has not given his findings on eligibility of refund on merits i.e whether the Appellant are otherwise eligible for the credit in the light of the FTP Scheme, we consider it appropriate to remand back the matter to the Appellate authority for deciding this limited aspect. The matter is thus remanded back to the Appellate Commissioner who shall de .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||