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TMI Blog2017 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess cenvat credit and paid less duty. If they would have taken proper CENVAT credit during the said period, they were required to pay more duty through PLA and they are entitled for more refund/re-credit. But on their realization that they have taken excess credit which they paid through PLA, in that circumstances, on the principle of balance of equity, the respondent were entitled for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent have availed excess cenvat credit during the month of January 2007 to May 2007, the respondent paid/reverse cenvat credit through PLA in the month of August 2007 and claimed refund of the same. The Revenue is of the view that the reversal of cenvat credit is not the payment of duty, therefore, they are not entitled for refund/re-credit of the same. In these set of facts, the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also took support of the decision of this Tribunal in the case of M/s Berger Paints India Ltd. reported in 2015 (324) ELT 165 (Tri. Del.) to say that the excess cenvat credit paid through PLA is entitled for refund. 5. Heard the parties and considered the submissions. 6. On going through the facts of the case and argument advanced made by both the sides, we find that in this case durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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