9911796707
TMI Blog2008 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee approached the department for adjustment of excess paid - Held that - it cannot be treated as claim of refund under Section 11B of the Act. In other words, it is a case of adjustment of the amount of duty paid twice - It is not hit by limitation under Section 11B of the Act as it being merely an accountal adjustment - E/3414/2006-SM(BR) - 1585/2008-SM (BR)(PB) - Dated:- 15-10-2008 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Settlement Commission, the respondents deposited the duty in cash. The Settlement Commission observed that the respondents are free to approach the Commissioner requesting for re-credit of the amount already deposited in RG-23A Part-II Account. In the present proceedings, the Adjudicating Authority allowed the re-credit of Rs. 3,65,850/-, which they deposited from their Cenvat Account. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty twice. The Settlement Commission directed the respondents to approach the Commissioner to re-credit the amount already debited in Cenvat Account. In the Grounds of Appeal filed by the Revenue, it is stated that in the case of M/s. Allied Photographics India Ltd. reported in 2004 (166) E.L.T. 3 (S.C.), it has been held that the duty paid by the party on his own account, has to be dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of duty paid twice. The Tribunal in the case of Standard Surfactants Ltd. (supra) held that duty paid twice over by appellant on inputs cleared by them under Rule 57F(1)(ii) of Central Excise Rules, 1944 first through their Modvat Account and again through their PLA, the appellant by making payment through PLA become entitled to take credit back in their Modvat credit account for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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