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2008 (8) TMI 337 - CESTAT, NEW DELHIRefund of Cenvat credit – excess amount of duty paid - They paid total excise duty of Rs. 3,03,188/- instead of Rs. 1,51,413/-. They paid excess amount of Rs. 1,51,775.00. It has informed that they received the rebate claim of Rs. 1,51,413/- vide Order No. 34/2004-05 dated 9-6-2004 and the balance excise duty is still pending. Thereafter, the Appellant suo motu took the credit of the said amount in their Cenvat Account on 27-12-2004 – held that - Larger Bench of the Tribunal observed that no suo motu refund can be taken unless and until the Department is satisfied that the incidence of duty has not been passed on - In any event, the Appellant applied for availment of Credit by letter dated 11-11-2004. Whether it will be treated as a refund claim or not, will be decided by the Adjudicating Authority. – Matter remanded back to adjudicating authority.
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