TMI Blog2017 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... peal allowed - decided in favor of appellant. - Ex.Appeal No.75814/15 - FO/A/75202/2017 - Dated:- 1-3-2017 - Shri P. K. Choudhary, Judicial Member Shri Jatin Mahajan, Adv. for the Appellant Shri K. Choudhary, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.20/Pat/CEx./Appeal/2015 dated 14.05.2015 passed by Commr. (Appeals) of Central Excise, Patna. 2. M/s Lucky Biscuits Company, the appellant herein, are engaged in the manufacture of biscuits on behalf of M/s Parle Biscuits Pvt. Ltd., under their brand name. It is the case of the appellant that till 3.5.2007, biscuits were chargeable to duty and thereafter, the same with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Biscuit Co. Thus, as per R.O., Patna City there is un-utilized credit of ₹ 1,33,867/- in the account of the assessee. The Deputy Commissioner, Central Excise S.Tax, Division I, Patna vide his letter C.No.V(30)09/CEX/2013/4306 dated 11.12.2014 suggested to adjust refund amount of ₹ 1,33,867/- against interest amount of ₹ 9,11,174/- due from M/s Lucky Biscuit Co.Patna City as the duty amount of ₹ 18,94,488/- and penalty amount ₹ 18,94,488/- confirmed by O.I.O No.13/MP/ADC/2013 dated 30.10.2013, was realized by attaching bank account of M/s Lucky Biscuit Co. Patna City. I find that this is a case of un-utilized credit in PLA account and there is no time limit for refund of PLA amount and case of unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. He further submitted that the sanctioned refund amount of ₹ 1,33,867/- have been adjusted towards interest liability of ₹ 9,11,174/- calculated on the duty demand of ₹ 18,94,488/-. 4. Shri K.Choudhary, ld.A.R. for the Revenue reiterated the order of the ld.Commissioner (Appeals). 5. Heard both sides and perused the appeal records. The issue involved in the instant case is whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending. I find that the Refund Sanctioning Authority, Asstt.Commissioner of Central Excise Service Tax, Division II, Patna, found that there was a recoverable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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