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2019 (4) TMI 1259 - CESTAT CHENNAIExcess of duty paid towards the scrap - whether excess of duty paid towards the scrap generated is just an adjustment or a claim for refund for which, an application is required? - HELD THAT:- It is not a dispute that the registered job worker had paid the duty and it is not the case that there was also a similar situation of availment of re-credit by the job worker - the appellant had clearly mentioned about the necessary reversal in the cenvat register for the excess debit, which is only a reversal of book entry. This being so, there cannot be any question of refund as no duty is actually paid. The reversal entry made by the appellant is proper and in order in the given facts of the case - appeal allowed - decided in favor of appellant.
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