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Shamco Plastic Pvt Ltd Versus Commissioner of Central Excise, Customs (Adjudication) -Vapi

2016 (2) TMI 933 - CESTAT AHMEDABAD

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 .....

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ibunal in the case of Kansai Nerolac Paints Ltd. Versus Commissioner of Customs (Imports), Mumbai [2013 (5) TMI 171 - CESTAT MUMBAI] on an identical situation allowed the refund even refund application was filed beyond the period of 6 months. - T .....

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- 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 again .....

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nt paid amount from the Cenvat account during the default period. A show cause notice was issued to the appellant proposing to pay the said amount by cash. The appellant paid the amount from PLA and filed the refund claim of the amount on Cenvat Cred .....

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f 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 .....

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held by this Tribunal in the case of Shankar Ramchandra Auctioneers - 2010 (19) S.T.R. 222 (Tri.-Mum.) wherein it was held that the excess amount paid erroneously as duty which was not required to pay, there is no bar to return of such amounts. Ther .....

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