9911796707
TMI Blog2024 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ltd. which works under the administrative control of the Government of India, Ministry of Coal. Appellant generally supplies coal to various Electricity Boards. The prices at which the appellant sells coal are notified by Coal India Ltd. On 31.12.2011, Coal India Ltd. enhanced the price of coal and the said enhancement was rolled back with retrospective effect on 31.01.2012. Appellant is having coal mines spread on large geographical area. Wani area is one such area from where coal was dispatched. However, the weighbridge at Wani coal area could not be immediately updated for the roll back of price from where coal was to be sold. During the period from 01.02.2012 to 10.02.2012, appellant cleared coal to M/s. Haryana Power Generation Cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Learned counsel for the appellant has submitted that Coal India Ltd. is having various subsidiaries and one such subsidiary is South Eastern Coalfields Ltd. He has submitted that similar circumstances were faced by South Eastern Coalfields Ltd. where excise duty was deposited in excess of the required sum consequent to roll back of prices in the year 2012 and the matter had travelled upto this Tribunal and this Tribunal through its order reported at 2017 (349) ELT 303 (Tri.-Del.) has held that the authority should have sanctioned the refund claim and paid either to Consumer Welfare Fund or to the assesse. Such similar views were also expressed by the Principal Bench of this Tribunal in final order No. 86518/2017 dated 07.09.2017 in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt part of Section 11B of Central Excise Act, 1944 is reproduced below:- "11B. Claim for refund of duty and interest, if any, paid on such duty. - (1) Any person claiming refund of any duty of excise [and interest, if any, paid on such duty] may make an application for refund of such duty [and interest, if any, paid on such duty] to the Assistant [Commissioner] of Central Excise [or Deputy Commissioner of Central Excise] before the expiry of [one year] [from the relevant date] [in such form [and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 12A) as the applicant may furnish to establish that the amount of duty of excise [and inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant, if such amount is relatable to- (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (b) unspent advance deposits lying in balance in the applicant's account current maintained with the [Principal Commissioner of Central Excise or] Commissioner] of Central Excise; (c) refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the duty of excise [and interest, if any, paid on such duty] paid by the manufacturer, if he had not passed on the incidence of such duty [and interest, if any, paid on such duty] to any other perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (2) of Section 11B ibid that there are only two options with the Assistant/Deputy Commissioner if he/she finds that the refund is due, then either to credit the said sum to Consumer Welfare Fund or pay it to the assessee, i.e. the claimant. We note that the learned Assistant/Deputy Commissioner has not passed an order crediting the said sum to Consumer Welfare Fund. Therefore, the only option left under the said provision of the Act is to pay the same to the claimant. Since Revenue has rejected refund claim after finding that the said sum was paid in excess of due, we note that there is no such provision in Section 11B to reject the claim of refund when it is found that the duty paid is in excess of due duty and, therefore, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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