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2018 (7) TMI 607 - AT - Central ExciseDenial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - case of Revenue is that the Appellant is not entitled to take suo moto credit but they are required to file refund claim of duty paid on supplementary invoices - Held that:- An identical issue came up before this Tribunal in the case of Pushp Enterprises vs. CCE, Jaipur I [2015 (10) TMI 1651 - CESTAT DELHI], where it was held that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit. The Appellant is not required to file refund claim and suo moto credit taken by the Appellant is correct - appeal allowed - decided in favor of appellant.
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