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2018 (12) TMI 713 - AT - Central ExciseRefund clam - payment of duty twice - CENVAT Credit - inputs/input services - coir mattress - benefit of N/N. 01/2011-CE dated 01.03.2011 - Section 11B of CEA - Penalty - Held that:- Department have not alleged any suppression of facts with intent to evade payment of duty. Further, the first appellate authority has held that there was no such intent to warrant imposition of penalty. It is not in dispute that duty has been paid twice, once from the cenvat account and subsequently by cash through PLA. It is also not in dispute that the respondent assessee was eligible for refund. The only dispute was that whether the re-credit could be taken suo moto or a refund claim was required to be filed. Thus under the facts and circumstances of the case no penalty is imposable. The issue is covered by the decision of the Tribunal in the case of Commissioner of Central Excise, Surat-II vs. Vardhman Acrylics Ltd. [2013 (5) TMI 6 - CESTAT AHMEDABAD], where it was held that suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. Appeal dismissed - decided against Revenue.
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