TMI Blog2016 (11) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the decision of SWASTIK SANITARYWARES LTD Versus UNION OF INDIA [2012 (11) TMI 149 - GUJARAT HIGH COURT] where it was held that the claim of the petitioners seeking repayment of such amount cannot be seen as a refund claim made under section 11B of the Act - the appellant entitled to take suo-moto credit of excess amount debited in their RG-23A Part II register. Appeal disposed off - decided partly in favor of appellant. - E/57578/2013 - Final Order No. 61157/2016 - Dated:- 22-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri S.K.Malhotra, Consultant Present for the Respondent: Shri Satyapal, AR ORDER The appellant is in appeal against the impugned order. 2. The facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s debited in excess by inadvertent mistake, therefore, the appellant is entitled to take suo moto credit in the light of Hon ble Gujarat High Court in the case of Swastic Sanitarywares Ltd. -2012-TIOL-757-HC-AHM-CX. Therefore, he prayed that the provision of sec 11B are not applicable to the facts of the present case. 4. On the other hand, learned AR relied on the decision of the Tribunal in the case BDH Industries Ltd.-2008 (229) ELT 364 (Tri) to say that the provisions of section 11B are applicable the facts of the present case, Therefore, the appellant is not entitled to take suo-moto credit of excess amount debited in their RG-23A Part II. 5. Heard both sides and considered the submissions. 6. For availing the credit on capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n amount. Allowing the respondents to retain such amount would be, in our opinion, highly inequitable. We may not be seen to suggest that such a claim can be raised at any point of time without any explanation. In a given case, if the petitioner is found to be sleeping over his right, or raises such a claim after unduly long period of time, it may be open for the Government to refuse to return the same and this court in exercise of discretionary writ jurisdiction, may also not compel the Government to do so. 7. In view of above, the appellant is entitled to take suo-moto credit of excess amount debited in their RG-23A Part II register, in that circumstance, the following order is passed: (i) The appellant is entitled to take suo-moto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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