9911796707
TMI Blog2014 (10) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ected hence are being disposed by a common order. 3. The facts of the case in brief are that the appellants were engaged in the manufactures of articles / scrap of iron and steel and other ferrous / non-ferrous goods falling under Chapter No.72 to 81, obtained by breaking up of the ships. They were also availing Cenvat Credit facility. The appellant, in the month of September 2004, intimated to the Range Superintendent regarding re-credit of an amount of Rs. 9,98,142/- of Cenvat Credit vide entry No.49/30-10-2004 which they had 'by mistake' debited during the month of October 2001 vide entry No.43/31-10-2001. Since there was no provision for 're-credit' of excess excise duty debited through Cenvat account except filing of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due process of law, did not agree with the contentions raised by the appellant and rejected the appeals. 5. The Ld. Counsel on record has filed the written request that the bench may decide the appeal on merits by waiving requirement of personal attendance. We consider the said request and perused the grounds of appeal. The main argument of the appellant is that they had availed the Cenvat Credit correctly based on the bill of entry on which CVD was paid. It is also submitted that the appellant availed the Cenvat Credit only after making reference to the department vide their letters dt. 17.09.2004 and 30.09.2004. It is the submission that two conditions of the Cenvat Credit availment have been fulfilled i.e. receipt of the inputs and thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excess duty paid through modvat account after a lapse of three years, that too suo moto, seems to be incorrect as there is nothing indicated in the records that the duty was recovered by them or otherwise. It is also noticed that the appellant had on their own paid up the said amount as directed by the lower authorities alongwith interest on 24.08.2005 hence the said credit and subsequent reversal has squared up the demands which has been raised on the appellant. 10. As regards the refund of the said amount which was paid in excess by them, in our view the said refund is correctly rejected by the lower authorities as the provisions of Section 11B of Central Excise Act, 1944, mandates an assessee to claim the refund of any excess duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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