Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 206 - AT - Central ExciseRecovery of re-credited amount - suo-moto credit of excess debit made is availed - recovery sought on the ground that the appellant could not have taken suo moto credit whereas they should have followed the procedure of filing of refund under Section 11 - Held that:- Larger Bench of this Tribunal in the case of BDH Industries Ltd. [2008 (7) TMI 78 - CESTAT MUMBAI] held that there is no provision under Central Excise Act for suo moto refund of excess/ twice paid duty - However in the present case, there is neither excess payment of duty nor twice duty was paid. The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty payment shown in the invoice was debited, therefore, this is not a case of either of excess payment of duty or twice payment of duty. Therefore, the decision of Larger Bench is not applicable in the present case. Hon’ble Rajasthan High Court dealing with the same issue in the case of J K Laxmi Cement Ltd. [2018 (1) TMI 994 - RAJASTHAN HIGH COURT] held that the service tax payment on outward transportation though paid by utilizing cenvat credit but later again paid in cash, the amount paid from cenvat credit account was required to be reversed and the assessee was entitled to take suo moto credit. The suo moto credit of excess debit made by the appellant is eligible to the appellant - appeal allowed - decided in favor of appellant.
|