9911796707
TMI Blog2017 (7) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is in appeal against the impugned order. 2. The facts of the case are that during the month of January' 2007 to May' 2007, the respondent availed excess cenvat credit and paid less duty. During the said period, the respondent was availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notification, the duty paid through PLA is entitled for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for refund/re-credit of duty paid through PLA on account of reversal of excess cenvat credit. Therefore, for reversal of excess cenvat credit, they are not entitled for refund. 4. On the other hand, the Ld. Counsel appearing on behalf of the respondent submit that the excess cenvat credit has been reversed/paid through PLA, if the said amount is not duty, then also they are ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 cenvat credit paid through PLA in the light of the decision of this Tribunal in the case of M/s Berger Paints India Ltd. (Supra), therefore, we do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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