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2016 (12) TMI 1320 - CESTAT NEW DELHIRefund - Time limitation - Held that: - I find that the appellant had originally paid the duty through Cenvat and on the directions of the Revenue, the same duty was again paid through PLA. Immediately after paying such duty in PLA, the appellant approached the Revenue for taking the credit of the Cenvat which was earlier paid by them. However, they were directed to file a refund claim before the Assistant Commissioner of the Division - Tribunal in the case of CCE, Ghaziabad Vs. Sharda Forging & Stamping Pvt. Ltd. [2008 (10) TMI 224 - CESTAT, NEW DELHI] wherein it was held that it is a case of adjustment of the amount of duty paid twice - It is not hit by limitation under Section 11B of the Act as it being merely an accountal adjustment - Appeal allowed.
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