TMI Blog2017 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, which is excess to the already debited the duty amount in the previous month therefore second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund. The appellant has rightly rectified mistake on their own by taking suo moto credit - appeal allowed - decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-2009. The show cause notice was issued for denial of Cenvat credit which was availed suo moto without following refund process as prescribed under Section 11B. The adjudicating authority confirmed the demand. Ld. Commissioner(Appeals) upheld the same, therefore appellant are before me. 2. Shri. Vinod Atwani, Ld. C.A. appearing on behalf of the appellant submits that appellant have availed suo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) Pushp Enterprises 2015 (322) E L T 728 - Del.) (e) ICMC Corporation Ltd 2014 (302) E L T 45 (Mad.) (f) Sopariwala Exports Pvt.Ltd. 2013 (291) E L T 70 (Tri. - Ahmd.) (g) Krishnav Engineering Ltd 2016-TTOL-q39-ALL-OC (h) S.Subrahmanyan Co. 2011 (268) EL T (497) (Tri. Ahmd.) Approved by 2013 (296) A 123 (Gun __ 3. On the other hand, Shri. H.M. Dixit, Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has rightly rectified mistake on their own by taking suo moto credit. This identical issue has come up in the various judgments as cited by the Ld. Counsel and this Tribunal including Hon'ble Madras and Gujarat High court have held that wrong debit of Cenvat amount can be taken as suo moto credit by the assesses following the said. decisions and on the consideration of facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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