New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 719 - CESTAT MUMBAI

2016 (2) TMI 719 - CESTAT MUMBAI - TMI - Demand of interest - Taking suo-moto credit of duty paid earlier for with refund was sought for - Held that:- As regard the refund application, the applicant has filed refund claim immediately after settling the dispute of classification vide their application dated 20/2/1997, which was disputed and matter of the refund was finally decided by this Tribunal vide Order dated 20/8/2008 thereafter it is the department who was supposed to grant the refund by i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ief. In view of this fact, direct appellant to reverse the Cenvat credit taken suo moto by them and the Adjudicating authority is directed to sanction the refund claim in accordance with law. Taking into consideration the facts and the circumstances of the case, since the appellant was entitled to refund after Tribunal order dated 24/1/2008 it is a case of Revenue neutral therefore interest and penalties are dropped. Due to peculiar facts involved in the case, since appellant had taken credit an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

), Custom and Central Excise, Nagpur, wherein Ld. Commissioner has passed following order: 14.1 Respectfully abiding by the above cited decisions of the Hon'ble Supreme Court and CESTAT, I set aside the Order-In-Original No. 18/DI/JC/CE/2009 dated 18/11/2009 passed by the Joint Commissioner, Customs & Central Excise, Nagpur and allow the Departmental appeal. 14.2 The credit availed suo moto by the respondent to the extent of ₹ 11,11,912/- during February, 2008 is hereby disallowed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nufactured by the appellant. The said dispute came to be settled by this Tribunal order No. E/1148/97-B-1 dated 8/7/1997. This Tribunal's order was challenged by the department before Hon'ble Supreme Court by way of appeal which was dismissed by the Hon'ble Supreme Court vide order dated 20/2/1999. During the proceedings appellant had deposited entire excise duty demand and subsequently after adjudication they paid penalty amount also. The appellant filed refund claim for the said am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

24/1/2008 thereafter appellant by letter dated 20/2/2008 intimating to the department suo moto taken the credit of the amount for which refund was sought for. The department issued show cause notice, on the ground that the appellant was not supposed to take suo moto credit and proposed to disallow the re-credit. The show cause notice culminated into order-in-original wherein adjudicating authority vide order-in-original dated 18/11/2009 dropped the proceedings. Aggrieved by the said order, Reven .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

und and suo moto credit taken by the appellant was not ground in the Revenue's appeal therefore order of the Ld. Commissioner (Appeals) is not correct and beyond the ground taken by the Revenue in their appeal. He further submits that their refund application was already filed under Section 11B therefore proceedings of the very same application reached up to this Tribunal and this Tribunal has allowed the appeal of the appellant, department was supposed to implement the order of this Tribuna .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version