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TMI Blog2016 (12) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the amount of duty paid twice - It is not hit by limitation under Section 11B of the Act as it being merely an accountal adjustment - Appeal allowed. - APPEAL No.E/1546/11 - Order No.A/87386/16/SMB - Dated:- 27-4-2016 - Mr. Raju, Member (Technical) Shri. NS Patel, Advocate for appellant Shri. Sanjay Hasija, Supdt. (AR) for respondent Per: Raju 1. The appellant, M/s. Specetech Equipment Structurals Pvt. Ltd., are registered manufacturers. The appellant were asked by the Revenue to pay an amount of ₹ 11,71,111/- in PLA vide letter dated 08/06/2009. The appellant paid the said amount on 26/06/2009 in PLA and sought re-credit of the duty paid through Cenvat during 20/06/2008 to 13/07/2008 as re-credit in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el also relied on the decision of Standard Surfactants Ltd., (supra) it has been held that such refunds cannot be treated as refund under Section 11B of the Central Excise Act. 3. The learned AR relies on the impugned order. 4. I have gone through the rival submissions. I find that the appellant had originally paid the duty through Cenvat and on the directions of the Revenue, the same duty was again paid through PLA. Immediately after paying such duty in PLA, the appellant approached the Revenue for taking the credit of the Cenvat which was earlier paid by them. However, they were directed to file a refund claim before the Assistant Commissioner of the Division. I find that the decision of the Tribunal in the case of CCE, Ghazia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is a simple accountal error, if at all, and appellant s refund claims under Section 11B could not have been rejected as time barred. I have considered these submissions. Admittedly the party has made payments twice over for the same event i.e. once through their Modvat credit account and again through their PLA. As rightly contended, at the most it is an accountal adjustment and by making the payment through the PLA, the appellants became entitled to take the credit back in their Modvat credit account for the amounts paid through their PLA. I therefore, see no merit in the rejection of their claim on the grounds of time bar. Consequently the order passed by the lower authority is set aside and the appeals are allowed with cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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