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2017 (1) TMI 713 - AT - Service TaxRefund claim - The respondents have filed the refund claim on the ground that they have paid excess amount of Rs. 15, 27, 244/ - - Held that - the respondent have debited/reduced their balance to the tune of Rs. 15, 27, 244/- on 01/10/2009. Therefore the Commissioner(Appeals) has rightly discussed that there is no discrepancy at Kakinada and that on the belief that the respondents are eligible for adjustment of the amount already paid in Vizag they have adjusted the same into their CENVAT credit account. Thus respondents filed the refund claim although they had not made any excess payment. The refund claim has been rejected and the same is upheld by the Commissioner(Appeals). Whether the respondents were allowed to take back the amount Rs. 15, 27, 244/- into their CENVAT credit account? - Held that - The Commissioner(Appeals) has observed that there is no infirmity in such direction as the respondents have reduced the said sum in their CENVAT credit account on 01/10/2009. That therefore the respondents are eligible for credit. It is also pertinent to mention that Department has not issued any notice to the respondents when they adjusted the excess amount to their CENVAT credit account. Therefore I do not find any infirmity in the impugned order as such adjustment does not give raise to any revenue loss. Appeal dismissed - decided against Revenue.
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