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TMI Blog2017 (1) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... Zone-I vide order-in-appeal no. YDB (5) MV/2012 dated 31st January 2012 leading to this appeal. 2. From the records, the facts appear to be that the appellant had imported capital goods and inputs during the period from 2006-07 to 2010-11 and, though availing CENVAT credit of eligible additional duties, had not, owing to ignorance, availed the credit of special additional duty (SAD) paid. They did finally take the credit of Rs. 9,27,776/- vide entries 74 to 107 in RG 23A register on 28th February 2011. This was subsequently reversed ostensibly on advice from Central Excise authorities and, though appellant claims that the reversal was effected on the very next day vide entries 110 to 143 on 1st March 2011, it appears that the Divisional A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y first appellate authority. 5. The refund claim is undoubtedly uncommon; effectively, appellant, an importer for actual use, has tried to claim refund from Central Excise authorities of duty paid to Customs authorities. There is no provision for refund of duties of customs that have been paid save though the process of section 27 of Customs Act, 1962. However, it appears that the original authority and first appellate authority have failed to note that appellant has been merely seeking approval for restoration of the credit taken and reversed. Appellant admits that credit taken related to special additional duty (SAD) paid on imports of 'capital goods' and 'inputs' effected over a period of five years. Appellant also admits that the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year. 8. Central Board of Excise & Customs, in clarification contained in F No 345/2/200-TRU dated 29th August 2000, has instructed this '10. Rule 57AC provides that CENVAT credit may be taken immediately on receipt of inputs in the factory. Some apprehensions have been expressed that if the CENVAT credit is not taken "immediately", like within 24 hours or so, the field officers may deny the CENVAT credit. The idea is that if the manufacturer desires he can take the CENVAT credit at the earliest opportunity when the inputs are received in the factory. This, however, does not mean, nor is it even intended that if the manufacturer does not take credit as soon as the inputs are received in the factory, he would be denied the benefit of CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 459 (Tri.-Del.) while considering the fact of taking Modvat credit after a period of 3 to 4 years from the date of issue of duty paid documents, which was disallowed by the lower authority held that there was no time limit prescribed for taking credit during the material period and therefore the credit could be taken. This was followed in the case of Tamil Nadu Petro Products Ltd. v. CCE, Chennai - 2003 (160) E.L.T. 199 (Tri.-Chennai). Further, we find that there was sufficient reasons for the appellants for not taking credit during the relevant period in view of the uncertainty in the matter. When the law is settled on the issue, there is no justification to deny the credit on the ground that it is availed after a long time. In any case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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