9911796707
TMI Blog2022 (9) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 31.07.2008 of Additional Commissioner of Central Excise, Raigad, holding as follows:- "ORDER a) I disallow the credit of Rs.10,09,364/- and order the assessee to pay the same along with interest as per the provisions of Section 11AB read with Rule 14 of the Cenvat Credit Rules, 2004; b) I also impose a penalty of Rs.5000/- on the assessee under the provisions of Rule 27 of the Central Excise Rules, 2002." 2.1 Appellant had availed Cenvat credit of Rs.10,09,364/- vide entry No.1960 dated 20.02.2007 on the basis of the copy of order-in-original No. AC/ABG/45/06-07 dated 31.01.2007 passed by Assistant Commissioner, Central Excise, Division Alibag. Revenue was of the view that availment of Cenvat credit on the basis of order-in-ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand and appeal filed by the appellant against the said order was dismissed by the Commissioner (Appeals). They carried the matter to the Tribunal and the Tribunal vide order No. A/1592/WZB/06/C-II(EB) dated 08.08.2006 remanded the matter to the original authority, holding as follows:- "1. After hearing both sides, we find that the dispute in the present appeal relates to the modvat credit in respect of various inputs and capital goods. We find that there are various decisions passed by the Tribunal, subsequent to the passing of the impugned order. However, inasmuch as we find that the origin of the each and every decision now being relied upon by the Ld. Advocate, is required to be examined as regards their applicability to the vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the provision of Rule 57 I the erstwhile Central Excise Rules, 1944. Interest at the appropriate rate, under the provisions of Rule 57 I ibid read with Section 11 APPELLATE AUTHORITY of the Central Excise Act, 1944 is payable on the amount disallowed as credit above. I also impose a penalty of Rs. 5,000/- (Rs. Five thousand only) under the provisions of Rule 57 Q of the Central Excise Rules, 1944." * That on receipt of this order, appellant took Cenvat Credit which was earlier reversed by them suo moto and intimated the authorities also vide their letter dated 20th February 2007. Revenue objected to taking of such Cenvat Credit on the basis of order-in-original and the demand was made which was confirmed by the Additional Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of duty paid twice cannot be considered as refund of duty and is only the accounting error does not appeal to us as the debit entry made in the accounts is towards payment of duty only and therefore refund of these amounts has to be considered as refund of duty only. The PLA account and the credit accounts are required to be submitted to the department and any correction carried therein, need to have department's sanction. We also note that the law relating to refund has been fully analysed by the Apex Court in the case of Mafatlal Industries (cited supra) which makes it very clear that all types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of not passing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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