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TMI Blog2014 (2) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against Order-in-Appeal No.BPS/60-61/LTU/MUM/2013 dated 25/04/2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai. 2. The appellant, M/s. Lupin Ltd., have a unit located in Jammu & Kashmir. Vide Notification No. 56/2002-CE dated 14/11/2002 the assessee is eligible for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner. In the present case the appellant availed excess credit amounting to Rs.1,35,920/- for the month of April 2011. This excess credit was reversed by them on 07/07/2011 and a statement of the amount of credit taken was also submitted to the jurisdictional authorities. However, the determination of excess credit taken by the appellant was done by the Assistant Commissioner vide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the excess credit taken by the excise authorities, compliance with the directions of the jurisdictional authorities by the appellant, and so on. In the present case, the appellant availed excess credit of Rs.1,35,920/- in April, 2011 and the same was reversed on 07/07/2011. The statement of the excess credit availed was also submitted to the Excise authorities and the jurisdictional autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave carefully considered the submissions made by both the sides. We have also perused the Notification 56/2002-CE and the conditions prescribed therein for availing of exemption by way of refund, reversal of refund wrongly availed, submission of statement, determination by the jurisdictional Assistant Commissioner of the refund due to the appellant and so on. As per these conditions, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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