2016 (2) TMI 933

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..... t the words without utilising cenvat credit in Sub Rule 3(A) of Rule 8 of the Central Excise Rule 2002 shall be rendered invalid. So the appellant rightly reversed cenvat credit during the relevant period from Cenvat account. The Tribunal in the case of Kansai Nerolac Paints Ltd. Versus Commissioner of Customs (Imports), Mumbai [2013 (5) TMI 171 - CESTAT MUMBAI] on an identical situation allowe .....

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..... under Rule 8(3) of the Central Excise Rules 2002. The appellant paid amount from the Cenvat account during the default period. A show cause notice was issued to the appellant proposing to pay the said amount by cash. The appellant paid the amount from PLA and filed the refund claim of the amount on Cenvat Credit. The Ld Authorised Representative for the Revenue submits that the Credit was reverse .....

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..... the excess amount paid erroneously as duty which was not required to pay, there is no bar to return of such amounts. Therefore, the provisions of Section 11B of Central Excise Act, 1944 are not applicable. Relying on the said decision, I hold that the provisions of Section 11B ibid are not applicable to the facts of this case. Therefore not filing the refund claim in time cannot be the reason for .....

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