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TMI Blog2014 (12) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... n was filed on 24-4-2009. At that particular point of time, their CENVAT account was nil. Subsequently, the entries made in the CENVAT account was checked by them and certain mistakes were detected, resulting in availability of CENVAT credit. They subsequently sought revision of the same on 21-12-2011, i.e., after a period of 2 years and 8 months which according to the lower authorities was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted by the Revenue. I find no justification for refund of the cash deposit, which were, when made, were correct. No justifiable reason for grant of refund of service tax paid in cash. However, as the appellants have also paid the service tax again through CENVAT credit, they are entitled to the correction of entries, by correcting the second time reversal in their CENVAT account. - Decided aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a mistake in maintenance of CENVAT credit account and they were actually having opening credit in the said account. Accordingly, they debited the service tax, once again, for the said period through their CENVAT account and consequently, claimed the refund of ₹ 12,39,236/- paid in cash vide their refund application dated 9-7-2009. Both the authorities below rejected the refund claim. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter of the present appeal, but the same are inter connected and inter-related to the issue of refund. 4. The appellants having paid the duty through cash, at the relevant time and having duly reflected the same in their S.T.-3 return, has to be treated as the correct payment of duty. Subsequently, correction of CENVAT account resulting in availability of CENVAT credit cannot be held to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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