TMI Blog2014 (2) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, in the light of the judicial pronouncement where the Hon'ble High Court of Karnataka [2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE] held that any amount paid by mistake in excess, that amount cannot be termed as duty. Therefore, the provisions of section 11B of the Central Excise Act are not applicable. Further, in the case of Sopariwala Exports P. Ltd. (2013 (5) TMI 430 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is gone in the manufacture of final product it has been exported. 3. The appellant while reversing the CENVAT credit on the input had reversed the excess amount. Later on they found that they have reversed excess amount of Rs.9,96,585/- during the period 05.09.1994 to 20.10.1994. They suomotu took credit of the excess amount reversed by them. It was found that the appellant has taken suom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke credit of the same of their own. They have to file refund claim under Section 11B of the Act. 6. Heard both sides. Considered the submissions. 7. It is no doubt that the appellant has reversed the excess amount which was required to be reversed by them. The excess amount reversed by them is not a duty. Therefore, in the light of the judicial pronouncement where the Hon'ble High Court of Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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