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TMI Blog2011 (7) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - Therefore restore the order of the original authority in so far as it related to demand of interest for two months only. Refund - Since, the show cause notice itself demanded only the amount of 16,24,872/- on the ground that the same was paid using credit. We have not been shown that the respondents has paid another amount of 3,53,171/- thereafter - Therefore, we are unable to find the basis on which the Commissioner (Appeals) came to the conclusion that there was double payment. He only refers to the payment of 4 lakhs under TR-6 Challan which has been taken as credit in PLA. The debit has been made, as per PLA extracts enclosed for an amount of 3,53,171/- on 24.6.01 - Further, we find that original authority has taken the stand that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents were required to pay totally Rs.19,78,043/ during this period of two months out of which Rs.3,53,171/- was paid in PLA and the balance amount was paid using credit which was demanded by the original authority alongwith interest as the utilization of credit was in clear violation of debarment order which was consequent to default in payment. The Commissioner (Appeals) erred in dropping the demand. He also submits that the duty of Rs.3,53,171/- was payable and not at all refundable in the first place and there is no question of double payment by the respondents. An amount of Rs.4 lakhs paid by the TR-6 challan was taken as credit in the PLA and out which what was debited was Rs.3,53,171/- which was the actual payment to the Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debarred by two months and allowed to be utilized thereafter will amount to double payment. We therefore restore the order of the original authority in so far as it related to demand of interest for two months only. 7. Regarding the second appeal challenging the allowing the refund of Rs.3,53,171/- which was paid on 24.6.01, we find that the show cause notice itself demanded only the amount of Rs.16,24,872/- on the ground that the same was paid using credit. We have not been shown that the respondents has paid another amount of Rs.3,53,171/- thereafter. Therefore, we are unable to find the basis on which the Commissioner (Appeals) came to the conclusion that there was double payment. He only refers to the payment of Rs.4 lakhs under TR-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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