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2016 (2) TMI 933 - CESTAT AHMEDABAD

2016 (2) TMI 933 - CESTAT AHMEDABAD - TMI - Rejection of refund claim of double payment of duty - limitation bar - CENVAT credit reversal from the cenvat account - Held that: - the decision in the case of Precision Fasterns Ltd Vs CCE [2014 (12) TMI 655 - GUJARAT HIGH COURT] followed where it was held that the words without utilising cenvat credit in Sub Rule 3(A) of Rule 8 of the Central Excise Rule 2002 shall be rendered invalid. So the appellant rightly reversed cenvat credit during the relev .....

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0516/2013 - A/10138/2016 - Dated:- 26-2-2016 - P. K. Das (Judicial Member) For the Appellant : M. A. Patel, Consultant For the Respondent : N. Satwani, Authorised Representative ORDER P. K. Das, (Judicial Member) Heard both sides an perused the records. 2. The appellant filed this appeal against rejection of refund clam of ₹ 1,57,879/-. During the period from 6.12.2007 to 15.12.2007 and 5.8.2008 to 8.8.2008, the appellant defaulted to discharge the monthly payment of duty under Rule 8(3) o .....

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the amount twice. The Tribunal in the case of Kansai Nerolac Paints Ltd Vs CC (Imp), Mumbai 2014(300)ELT.255. (Tri Mum) on an identical situation allowed the refund even refund application was filed beyond the period of 6 months. The relevant portion of the same is reproduced below: 4. I have gone through the facts as well as perused the records. 5. It is an admitted fact that the duty payable by the appellant has been paid. The excess duty paid was not required to be paid by the appellant. Ther .....

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