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2017 (11) TMI 1797 - CESTAT KOLKATADefault in payment of duty - requirement of payment from PLA for the subsequent months - Rule 8(3A) of CER - Held that:- The appellant had subsequently discharged the duty burden from their PLA account and as such there is no dispute about the same. With such payment of duty out of PLA, they have reversed the debit entry made by them in their credit account which was used for payment of duty earlier - Though there was no proposal in show cause notice to deny such recredit, the original adjudicating authority went ahead and even after accepting that the duty was paid subsequently in cash, disallowed the recredit and confirmed the duty to that extent. Once a duty stands paid in cash, earlier payments made through Cenvat account are liable to be recredited in the said account and no objection that such recredit was not on the basis of any eligible document can be adopted by the Revenue. Admittedly, it is not a case of availment of credit in the ordinary course but such recredit was to neutralize the subsequent payment of duty in cash. Appeal dismissed - decided against Revenue.
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