TMI Blog2009 (8) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order whereby the credit of Rs. 68,630/- was disallowed on the ground that the same was taken without any valid duty paying documents and a penalty under Section 11AC was also imposed on the appellant. 2. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods which are exported. The appellants are entitled for rebate in respect of duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid through PLA in respect of excess rebate, the same was taken as a credit. 4. The contention of the Revenue is that as the duty has been paid through PLA, hence, the credit of that amount, is not admissible. If the appellants think that the excess duty has been paid or they are forced to pay such duty through PLA, then the remedy is refund under Section 11B of the Central Excise Act. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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