9911796707
TMI Blog2005 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal dated 1-9-2003, wherein the Commissioner (Appeals) has held that the appellants were in error, when they took the credit of excess duty paid by them. 2. Relevant facts of the case are that the appellants are manufacturers of Iron and Steel castings and were duly discharging their duty liability. During the month of March, 1997 i.e. on 15-3-97 they cleared their goods on payment of duty @ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r SRP procedure and under this procedure they can take the credit of the duty paid in excess on the same way as they can pay the duty on their own, if they have short paid the duty. She also further submits that the appellants have taken the credit in the same month and have intimated the Range Suptd., Central Excise about the same in their RT-12. The learned Advocate submits that they have produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rive home his point. 5. Considered the submissions made by both sides and perused the records. I find that the appellant has taken the credit of the duty excess paid by them in the month of March, 1997 itself. That is to say the error was detected by the appellant before the end of the month and has on his own corrected the error. I also see considerable force in the arguments of the learned Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that for duty paid excess by way of debiting in RG23A, assessees can take credit of Modvat Credit with a simple intimation to the Superintendent of Central Excise." I also feel that the question of unjust enrichment in this case does not arise as the appellants have produced Chartered Accountant's certificate, which clearly state that the appellants have not received payment in excess of 18% o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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