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TMI Blog2019 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid which is in excess of the revised rate. Proviso to Rule 9 clarifies that there is no need of filing any application. Department was duty bound to give refund by 20th day of the following month. Therefore, the appellant s action of taking suo-moto credit on 20 May 2010 is in accordance with the 5th proviso to Rule 9 of Chewing Tobacco Un-manufactured Tobacco Packing Machines (Capacity Determination Collection of Duty) Rules, 2010 - there are no illegality or incorrect in taking suo-moto re-credit by the appellant. Therefore, the order inasmuch as for demand of differential duty and penalty, is set-aside. Appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 108 of 2012 and 266 of 2012 - A/12248-12249/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim which was filed by the appellant on 13 May 2011, on the ground that the appellant had already taken suo-moto credit. Therefore the present appeals filed by the appellant. 2. Shri S.J. Vyas, Learned Counsel appearing on behalf of the appellant submits that appeal related to refund is consequential to demand raised in Appeal No. E/108/2012. He submits that the demand is not sustainable for the reason that as per 5th proviso to Rule, it is clear that department should have given the refund suo-moto to the appellant even without making any application. Since the department had not given refund, the appellant have taken suo-moto re-credit. Therefore, there is nothing wrong in taking re-credit on or after 20 May 2010, as the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of March, 2010 to the 31st day of March, 2010 shall be calculated on the pro-rata basis of the total number of days in the month of March, 2010 and the number of days remaining in the month starting from and including the 8th day of March, 2010 and the same shall be paid on or before the 15th day of March, 2010: Provided further that if the manufacturer fails to pay the amount of duty by the due date, he shall be liable to pay the outstanding amount along with the interest at the rate specified by the Central Government vide notification under section 11AB of the Act on the outstanding amount, for the period starting with the first day after the due date till the date of actual payment of the outstanding amount: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth and in case the amount of duty so recalculated is less than the duty paid for the month, the balance shall be refunded to the manufacturer by the 20th day of the following month : Provided also that in case it is found that a manufacturer has manufactured goods of those retail sale prices, which have not been declared by him in accordance with provisions of these rules or has manufactured goods in contravention of his declaration regarding the plan or details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different retail sale prices and the number of machines intended to be used by him in each of such part or section, the rate of duty applicable to goods of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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