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TMI Blog2016 (12) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the default during which the Revenue had passed orders debarring them from using this Cenvat credit. Consequently, I find that this issue already stands settled in favour of the assessee. Consequent upon this fact, refund claim stands filed before the Assistant Commissioner which he rejected on grounds of time bar vide his order dated 10.10.2006, observing that the refund will be eligible o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department passed orders under Rule 8(3A) debarring the assessee from using Cenvat credit for making payment of excise duty for a period of two months. However, the assessee utilised the accumulated Cenvat credit for making payment of excise duty during this period of two months. The department initiated proceedings by which the duty paid using the Cenvat credit were ordered to be debited to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal s order dated 6.7.2011 the assessee filed a refund claim with the Assistant Commissioner for refund of ₹ 3,53,171/- which was paid by them in cash as a result of order of the department directing them to pay the entire duty amount without using Cenvat credit. The Assistant Commissioner vide his order dated 10.10.2006 expressed the view that the refund will be allowable on merits. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is regarding the default by the assessee in payment of excise duty during a certain period. It can be seen from the facts of the case outlined above that it stands held in favour of the assessee that they will be entitled to use Cenvat credit during the period of two months following the default during which the Revenue had passed orders debarring them from using this Cenvat credit. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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