9911796707
TMI Blog2003 (1) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... bonded warehouse under Excise, under the cover of AR-3A No. HSD-11, dated 9-8-98; that inadvertently they paid duty on the said goods; that the goods were duly received at their Jammu Depot and cleared therefrom on payment of duty; that the debit of payment of duty due to mistake came to their knowledge in December, 1998 and after discussing the matter with the then Suptd. Central Excise they took a Credit of duty amounting to Rs. 18,53,672/- in their PLA on 31-12-98; that this fact of taking Credit in PLA was also intimated to the Suptd. under their letter dated 2-1-99; that the Suptd. under letter dated 12-4-99 requested them to debit the amount immediately and accordingly they debited the same in PLA on 6-5-99 and intimated the fact to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is without jurisdiction inasmuch as no show cause notice has ever been issued for recovery of the amount; that this issue has also been examined by the Commissioner (Appeals); that the debit made in the PLA at the time of clearance of HSD on 9-8-99 was wrongly made as no duty was attracted on the goods as the same were cleared under bond; that the wrong debit in the nature of clerical error which could be corrected by them without any reference to the Department. 3. Countering the arguments Shri D.N. Chaudhary, learned SDR, submitted that the appellants had cleared the excisable goods on payment of duty on 9-8-98. Section 11B of the Central Excise provides that any person claiming refund of any duty of Excise has to make an applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of payment of duty. Admittedly the refund claim has been filed by the appellants on 7-7-99 which is beyond the period of 6 months specified in Section 11B of the Central Excise Act. Accordingly the refund claim filed by them is time barred. We also find substance in the submissions of the learned SDR that except filing the refund claim under Section 11B for claiming refund of any duty there is no other provision authorizing the appellants to take the credit in their PLA. We also agree with the submissions made by the learned SDR that if the claim of refund of duty filed by the appellants is rejected any credit wrongly taken by them of the said amount in their PLA would have to be debited by them without any further action. We, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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