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TMI Blog2020 (6) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... 86-CE and they had availed credit of Rs. 18,25,784 during August 2011 to March, 2012. However, during the visit of Central Excise Officers on 17.04.2012 the appellants reversed the said amount of credit. When objections were raised by Revenue Officers the appellant, however, took re-credit of the said amount on October 2012. The appellants were issued notice dated 23.09.2013 proposing to disallow the said re-credit taken by them in October, 2012. The said issue was finally settled by this tribunal vide Order No. A/10993-10996/2019 dated 06.06.2019. In the said order the appellants were held to be eligible to take credit. 3. Meanwhile, the appellant took the balance credit of 50% of Rs. 18,25,784 in April 2013. No Show Cause Notice in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any person claiming refund of any [duty of excise and interest, if any, paid on such duty] may make an application for refund of such [duty and interest, if any, paid on such duty] to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] before the expiry of [one year] [from the relevant date] [in such form and manner] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A as the applicant may furnish to establish that the amount of [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from or paid by him and the incidence of such [duty and interest, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee should have followed Section 11B of the Central Excise Act, 1944 lest there would be unjust enrichment. Consequently, there could be no such thing as suo motu reversal, except through a petition made under Section 11B of the Central Excise Act, 1944. 13. We do not subscribe to the view expressed by the Revenue. Admittedly, the assessee originally availed the Cenvat credit on Service Tax for discharging its liability. However, for sound reasons, it reversed the credit. Strictly speaking, in this process, there is only an account entry reversal and factually there is no outflow of funds from the assessee to result in filing application under Section 11B of the Central Excise Act, 1944 claiming refund of duty. The contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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