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TMI Blog2017 (5) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... fact because the appellant has been fully aware of reconciliation statement and payment was made in two instalments. Admittedly, the duty was not paid under protest. Hence, it was recovery of excess refund taken vis-a-vis what was admissible to them. The appellant's other plea is that the adjudicating authority has not given an opportunity of hearing to the appellant. This plea should have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same under Notification No.56/2002-Central Excise The goods after clearance were found to be defective and were returned for remaking On return of the goods, the appellant took credit of the same treating them as inputs under Rule 16 of the Central Excise Rules, 2002. After remaking the appellant cleared the goods on payment of duty. 2. Learned Advocate for the appellant submits that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. 3. Learned AR for the Revenue submits that the amount has been deposited by the appellant on the basis of reconciliation made for the year 2013-14 wherein it was found that they had taken excess refund. After reconciliation, the excess refund taken by the appellant was found to be ₹ 9,89,479/-. This was done after visit of the preventive staff and this was due from them. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot ask for refund of the same. 4. Heard both sides and perused the records. 5. I find that the amount in question has been deposited by the appellant pursuant to the reconciliation of the refund claims taken by the appellant for the entire year 2013-14. Excess refund was detected in the reconciliation exercise after deduction of duty on account of goods returned, freight outward and ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has been fully aware of reconciliation statement and payment was made in two instalments. Admittedly, the duty was not paid under protest. Hence, it was recovery of excess refund taken vis-a-vis what was admissible to them. 7. In view of the above, I do not find any infirmity in the impugned order of the Commissioner (Appeals), the same is upheld and the appeal filed by appellant is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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