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TMI Blog2018 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. A.K Saini, DR present for the Respondent(s) ORDER Per : Ashok Jindal The appellant is in appeal against impugned order. 2. The facts of the case are that during the impugned period, the appellant was manufacturing "OPC and PPC Cement". As the appellant unit is located in the State of Jammu & Kashmir, therefore, in terms of Notification No.56/2002-CE dated 14/11/2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly taken, therefore, the said amount is required to be paid by the appellant. A show-cause notice was issued by invoking the provisions of Section 11A of the Central Excise Act, 1944 to demand the erroneous refund along with interest. The matter was adjudicated and the demand of duty was confirmed along with interest and penalty equivalent to duty was also imposed. Against the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. AR opposed the contention of the Ld. Counsel and submits that as the appellant has paid duty in cash and the same has been taken self credit, if the appellant has availed Cenvat Credit. In that circumstances, they were required to pay less duty and consequently they were entitled to less refund as they were availed excess self credit instead of the self credit available to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 14/11/2002, states that wherein whatever duty has been paid in cash is refundable. Admittedly, the appellant has not claimed refund of Cenvat Credit available to them. In that circumstances, it is revenue neutral situation, therefore, there was no requirement to issue show-cause notice to the appellant. We further taken note of the fact that the demand has been raised against t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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