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Chennai Ferrous Industries Ltd V/S Commissioner of GST & CCE (Chennai Outer Commissionerate)


Company & Directors' Information:- F E INDUSTRIES PRIVATE LIMITED [Active] CIN = U36100PB2003PTC026482

Company & Directors' Information:- CHENNAI FERROUS INDUSTRIES LIMITED [Active] CIN = L27310TN2010PLC075626

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

Company & Directors' Information:- G S FERROUS PRIVATE LIMITED [Strike Off] CIN = U27101KA2008PTC047064

Company & Directors' Information:- K INDUSTRIES PVT LTD [Strike Off] CIN = U99999KA1946PTC000938

Company & Directors' Information:- INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1947PTC000501

Company & Directors' Information:- J INDUSTRIES PVT LTD [Strike Off] CIN = U18101OR1960PTC000388

    Appeal No. E/42590/2017 (Arising out of Order-in-Appeal No. 67/2017 (CTA-II) dated 30.06.2017 passed by the Commissioner (Appeals - II), Chennai) and Final Order No. 41727/2018

    Decided On, 05 June 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: SULEKHA BEEVI C.S.
    By, MEMBER

    For Petitioner: S. Venkatachalam, Advocate And For Respondents: R. Subramaniyam, AC (AR)



Judgment Text


1. Brief facts are that the appellants are engaged in manufacture of sponge iron and are registered to the Central Excise Department. They filed a refund claim on 01.05.2015 of Rs. 17,44,041/- on the ground that they made double payment during the month of June, 2014. The appellant-company came into existence after demerger of the company, namely, M/s. Kanishk Steel Industries Limited, as per the High Court Order dated 04.01.2013. After such demerger, on 20.02.2013, the appellant, which had come into existence, had obtained Central Excise Registration on 31.03.2013. For the month of June, 2014, the appellant paid duty of Rs. 17,44,041/- vide challan dated 02.02.2014, in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the amount of Rs. 17,44,041/- in their own name. Pursuant to such double payment by the appellants, they filed the refund claim. Show Cause Notice was issued, proposing to reject the claim which, after due process of law, the original authority rejected. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal.

2. On behalf of the appellant, the learned Counsel Shri S. Venkatachalam, submitted that the appellant has produced the bank statement to show that on 07.07.2014 the amount was wrongly paid into the Central Excise Account of M/s. Kanishk Steel Industries Ltd. On realizing the mistake on the very same day, the appellant had paid the amount to their own Central Excise Account/ECC. The refund has been denied stating that the amount so paid is lying in the PLA account of M/s. Kanishk Steel Industries and, therefore, the appellant is not eligible for refund. He adverted to para 2 of the order, in original, and argued that along with the refund claim apart from the copy of invoices, the e-payment challans and bank statement, the appellant had also submitted a disclaimer certificate issued by M/s. Kanishk Steel Industries wherein they have stated that they will not claim the amount and that the amount can be refunded to the appellant. In spite of such disclaimer certificate, the department has been withholding the amount without any legal basis.

3. The learned AR, Shri R. Subramaniyam, supported the findings in the impugned order.

4. Heard both sides.

5. In para 2 of the order in original, the adjudicating authority has observed that the appellant has filed the refund claim along with the following documents:

i. Copies of invoices for the clearances effected during the month of June 2014;

ii. E-payment challans as proof of excess payment;

iii. Signed Bank Statement for the month of July 2014.

iv. Disclaimer Certificate of M/s. Kanishk Steel Industries Ltd., (Sponge Iron Division)

6. The only ground on which the refund has been rejected is that the amount is lying in the PLA account of M/s. Kanishk Steel Industries and, therefore, without proper No Objection Certificate from the said company the appellant cannot be granted refund. The Hon'ble High Court of Madras, in the case of M/s. Sundaram Industries Ltd. Vs. CCE Madurai : 2015 (321) ELT 37 (Madras), had considered a similar issue, and on production of No Objection letter from the company concerned, it was held by the High Court that refund has to be granted. In the present case also, the disclaimer certificate furnished by the appellant along with the refund claim, reads as under:

"We hereby undertake that the amount of refund Viz., Rs. 17,44,041-00 (Rupees Seventeen lacks forty four thousand forty one only) will not be claimed by us. The same may please be refunded to CHENNAI FERROUS INDUSTRIES LTD., Gummidipoondi."
7. Thus, it

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is stated by M/s. Kanishk Steel Industries Ltd. that they have no objection to grant the refund to the appellant herein. From the above discussions as well as the documents placed before me, I am of the view that the rejection of refund is without any legal or factual basis. I hold that the appellants are eligible for refund. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any.
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