Order date – 21 November 2022

 Facts –

• The Appellant, M/s Nayara Energy Limited, is engaged in the manufacture of various excisable goods, namely, Petroleum Products, falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985.
• They filed a refund claim on the ground that they had cleared Motor spirits and High-Speed Diesel at a higher rate on 12.11.2014 and 02.12.2014 due to enhancement of Central Excise Duty of said goods vide Notification No. 22/2014-CE dated12.11.2014 and 24/2014-CE dated 02.12.2014.
• The lower adjudicating authority rejected the refund claim on the ground that the effective date as per the sub-section 5 of Section 5A of the Central Excise Act, 1994 would be the day of issue of Notification.
• Being aggrieved the appellant filed an appeal 

Issue –

• Whether the refund claim is admissible or not?

Order –

• The Tribunal found that the background of the refund claim is that the appellant though paid excess duty but the rate of duty was revised downward by notification. The appellant though shown the higher duty in the invoices, subsequently, the excess paid duty was adjusted and the same was given reduction in the subsequent updated payment recovered from buyers of the goods.
• The Tribunal finds that it is absolutely clear that any Notification issued under sub-section (1) or sub-section (2A) come into force on the date when it is published and offered for sale on the date of issue.
• The Tribunal finds that Notification No. 22/2014-CE dated 12.11.2014 and Notification No. 24/2014-CE dated 02.12.2014 both the Notification did not provide that the date on which these shall come into effect.
• It is undisputed fact in the present matter that the Notification were not offered for sale by the Directorate of Publicity and were put on the CBEC website on the next date around 11:45 hours on 13.11.2014 in respect of Notification No. 22/2014 –CE dated 12.12.2014 and on the late evening of 02.12.2014 in respect of Notification No. 24/2012-CE dated 02.12.2014.
• Hence, the Appellants are entitled to refund of the duty paid in excess during the relevant period. Set-aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order.