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TMI Blog2020 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Division, Bhiwadi were upheld. 2. Brief facts of the cases are that the applicant is engaged in manufacture of Automobile Tyres. They filed rebate claims under Rule 18 of Central Excise [Rules], 1944 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 on the ground that they had exported Rubber Tyres and the duty paid by them is refundable under clause (a) of sub-section 2 of Section 11B of the Central Excise Act, 1944. The adjudicating authority sanctioned the rebate claims of duty paid on the transaction value as determined under Section 4 of the Central Excise Act, 1944 in cash and re-credited the balance amount of duty paid on freight and insurance charges (post-factory removal charges) in their Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been paid on the export goods. The applicant has paid duty as per value mentioned in ARE-1 which is higher than the transaction value determined under Section 4 of Central Excise Act, 1962 and has claimed rebate on the enhanced value which includes the expenses incurred on account of freight and insurance etc. It is observed that the original adjudicating authority has credited the excess amount paid as duty on export goods in the Cenvat credit account as per the applicant's request. The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is observed that rebate can be granted only to the extent of duty paid on export goods. The amount paid in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me product in domestic market. Thus, their intention for encashment of their accumulated Cenvat credit by paying at Tariff rate of duty and by ignoring effective rate of duty was obvious. Considering these facts High Court of Punjab & Haryana held that excessive duty to the extent of 12% paid through Cenvat credit cannot be allowed to be rebated through cash and for such excess payment Cenvat credit can only be restored. It is observed that the adjudicating authority has restored the Cenvat credit of the impugned amount at the behest of the applicant. 5. The applicant has also contended that the amount credited to Cenvat account may be refunded to them in cash following the transitional provisions of Section 142 of CGST Act, 2017. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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