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2013 (10) TMI 1095 - AT - Central ExciseRefund Claim u/s 11B Suo-moto Credit Held that:- The payment made has to be considered as voluntarily paid - when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of Section 11B - The payment was made in July 2001 and re-credit has taken in November, 2002 - One year time for filing the refund claim from the date of payment had already lapsed - to overcome the provisions of time bar, the appellant resorted to taking suo motu credit - There is no provision in Central Excise law for taking suo motu credit Following BDH INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. (APPEALS), MUMBAI-I [2008 (7) TMI 78 - CESTAT MUMBAI] - taking of suo motu credit by the appellant was not in accordance with the law. CCE Versus M/s HARI CHAND SHRI GOPAL [2010 (11) TMI 13 - SUPREME COURT OF INDIA] - a provision for exemption, concession or exception, as the case may be, has to be construed strictly and if the exemption is available only on complying with certain conditions, the conditions have to be complied with - detailed procedures have been laid down in Chapter X of the Rules, so as to curb the diversion and mis-utilization of goods which are otherwise excisable and the plea of substantial compliance or intended use therefore has to be rejected order set aside Penalty upheld Decided in favour of Revenue.
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