Custom, Excise & Service Tax Tribunal
M/S. Indian Steel & Allied Products vs Cce, Chennai on 8 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI E/4/2003 (Arising out of Order in Appeal No. 70/2002-M-I dated 28.10.2002, passed by the Commissioner of Central Excise (Appeals), Chennai). M/s. Indian Steel & Allied Products : Appellant Vs. CCE, Chennai : Respondent
Appearance Shri R. Raghavan, Adv., Shri M. Kannan, Adv.,for the appellant Shri V.V. Hariharan, JCDR, for the respondent CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Honble Shri D.N. PANDA, Honble Member (Judicial) Date of hearing : 08.09.09 Date of decision : 08.09.09 Final ORDER No._____________ Per: Dr. Chittaranjan Satapathy, Heard both sides. The appellants paid Rs. 61,760/- for the months of February, 2000 and March, 2000 under the compounded levy scheme. They have applied for refund of this amount on the ground that they had paid excess duty till January, 2000. They had also asked for adjustment of excess duty paid against the payment required to be made in February, 2000 and March, 2000.
2. Taking into account of the fact that the amounts paid for the months of February and March, 2000, were the correct amounts and the same enabled the exporter to claim rebate, the lower appellate authority has rejected the refund claim. However, he has left it open to the appellants to claim the excess duty paid till January,2000 in terms of the legal provisions. As such, we find no infirmity in the impugned order and hence reject the appeal.
(Order pronounced and dictated in the open Court) (D.N. PANDA) (Dr. CHITTARANJAN SATAPATHY) MEMBER (JUDICIAL) TECHNICAL MEMBER BB 2