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Ashu Organics (I) Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (5) TMI 939 - CESTAT MUMBAI

Period of limitation - Refund claim - paid excess duty on the removal of input - formal refund application was filed by the appellant after one year from payment of the excess duty - Held that:- the appellant right from 15.6.2009 was continuously making the correspondence with the department regarding the refund of the re-credit of the same amount of ₹ 96,122/-. Therefore, the legitimate claim of refund stand made on 15.6.2009 itself even though the formal refund application was filed subs .....

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rity. - Demand of duty, Cenvat credit and penalty - Appellant have suo moto taken the recredit for which the refund claim was also filed - Held that:- the matters relates to two appeals No. E/141/12 and E/86808/13 being interconnected should also be reconsidered by the original authority. Therefore both these appeals are also remanded to the adjudicating authority for deciding afresh on the basis of the decision taken on the refund matter. If the refund is sanctioned the demand and penalty i .....

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of ₹ 96,122/-, the refund of the appellant was rejected on the ground of time bar. 2. Appeal No. E/141/2012-Mum is on the issue of demand of Cenvat Credit of ₹ 96,122/- on the ground that the appellant have suo moto taken the recredit for which the refund claim was also filed as mentioned in the above appeal. 3. Appeal No. E/86808/2013-Mum is on the issue that the demand of duty of ₹ 96,122/- and Penalty of equal amount confirmed in the appeal No. E/141/2002-Mum appropriated f .....

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ng the actual calculation of the duty payable and paid, was also submitted. The appellant under the subsequent letter dt. 8.9.2009, about their intention of taking the Cenvat Credit of the excess paid duty was also submitted to the department. The Ld. Counsel also invited my attention to the department s letter dt. 24.12.2009, wherein with reference to the appellants letter dt. 8.9.2009, on the issue of recredit the department has informed that proper procedure for refund/re-credit, as per Centr .....

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submits that these are the proceedings consequential to re-credit of cenvat credit for which the refund matter is also before this Tribunal, once the refund matter is settled the demand will not sustain. Similarly, the appropriation done by the adjudicating authority of the confirmed demand and penalty will also stand reversed. 5. Shri N.N. Prabhudesai, Ld. Supdt. (A.R.) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He submits that the appellant filed a forma .....

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