9911796707
TMI Blog2018 (7) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules or the Act, but the appellant had been contesting about the availability of the credit right from the beginning, when they discharged their duty liability in cash. As such, instead of paying duty in cash, the same was payable by way of utilization of credit and would have been paid by using such credit. In such a scenario duty already paid in cash is required to be returned back to the appellant and the same is required to be neutralized against the credit made available to the appellant. Refund allowed to the extend of credit that could have been utilized. - E/2625/2011-EX[DB] - FINAL ORDER NO. 71358/2018 - Dated:- 5-7-2018 - MRS. ARCHANA WADHWA, HON BLE MEMBER (JUDICIAL) And SHRI ANIL G. SHAKKARWAR, HON BLE MEMBER (TECHNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards availability of Cenvat credit was accepted as also the Revenue appeal for imposition of penalty. Accordingly he imposed penalty of an amount equal to the duty confirmed against the assessee. 5. The said order of Commissioner(Appeals) was further appealed against by the assessee before the Tribunal with a prayer to set aside the penalty imposed upon them, which appeal was disposed of vide order dated 07.05.2015 and the penalty was set aside. 6. As a consequence of the order passed by Commissioner(Appeals) permitting the assessee to avail Cenvat Credit, the appellant approached the Revenue for refund of the duty paid by them in cash and to adjust the same against the admissible Cenvat credit. 7. The said refund claim stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs, which claim was accepted by Commissioner(Appeals). As such the appellant became entitled to the credit. However, inasmuch as by that time, the appellant s factory was closed and they were not in a position to use the said credit for payment of duty on future clearances, they approached the Revenue for refund of duty paid in cash and to adjust the same against the Cenvat credit to which they became entitled to in terms of the order of Commissioner(Appeals). Such request of the appellant stands denied by the Assistant Commissioner on the ground of non-availability of TR-6 challan and by Commissioner(Appeals) on the ground that the same amounts to refund of Cenvat credit, which is not permissible under the law. 10. As regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. As such, instead of paying duty in cash, the same was payable by way of utilization of credit and would have been paid by using such credit. In such a scenario duty already paid in cash is required to be returned back to the appellant and the same is required to be neutralized against the credit made available to the appellant in terms of the order of Commissioner(Appeals). The Tribunal in the case of Gauri Plastic [2006 (202) ELT 199 (Tri.-LB) has held to that effect. 11. At this stage ld.Advocate submits that the credit available to them in terms of the said order of the appellate authority was higher than the duty paid by them in cash. He also fairly undertakes not to claim the refund of the excess credit which is left after adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
