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TMI Blog2011 (4) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... ; SDR for Respondents Per B.S.V. Murthy Both the appeals are taken up together since the issue involved is same. In both the cases, as per the directions given by the Central Excise officers after visiting them, the appellants reversed the CENVAT credit under protest. After one year when no show-cause notice was issued and when no intimation regarding the offence committed by them, the appellants took back the amount of CENVAT credit reversed by them in the CENVAT account and intimated to the department. On receiving intimation the Revenue issued a show-cause notice and commenced proceedings on the ground that the appellants should have actually filed a refund claim and should not have taken the credit ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dore vs. Mahle Migma Ltd. 2005 (192) ELT 687 (Tri. Del) 10. CCE Surat vs. Trinetra Texturisers Pvt. Ltd. 2004 (166) ELT 384 (Tri. Mum). 11. Kopran Ltd. vs. CCE Raigad - 2006 (196) ELT 99 (Tri. Mum). When the learned Advocate was asked as to whether any contrary decision to the decision of the Larger Bench rendered in the case of BDH Industries Ltd. - 2008 (229) ELT 364 (Tri. LB), he fairly admitted that he is not able to show a contrary decision on the same issue. He further submits that the appeal filed against the decision of BDH Industries Ltd. (supra) has been admitted by the Hon'ble High Court of Bombay. He also submitted that the decision of the Larger Bench in the case of BDH Industries Ltd (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit taken by them suo motu with interest and file a refund claim which can be considered by the department as fast as possible.The learned Advocate agreed to the proposal and, accordingly, we consider it appropriate to direct the appellants to reverse the credit with interest and file refund claim. We also direct the departmental officer to sanction the refund within a period of one month from the date of filing since in this case the question of unjust enrichment does not arise and after reversal no show-cause notice has been issued. Further, we also take note of the submission that reversal has been mde under protest therefore refund claim cannot be rejected on the ground of limitation. In view of the above discussion the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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