TMI Blog2018 (1) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant should have taken the permission of the jurisdictional Assistant Commissioner before reversing the entry or should have filed a refund claim, but appreciating that the said duty was admittedly wrongly paid and there is no dispute about the same, the recredit of the debit amounts to correction of the entries only. Inasmuch as the issue relates only to correcting the entries in RG23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and inadvertently paid duty the duty of ₹ 5,47,960/- by deducting the same in their RG23A Part II Register by way of debit entry dated 31.3.2008. On realizing the said mistake, they subsequently corrected the entries and made credit entry on 31.5.2009 in their CENVAT register. The said reversal of entry was brought to the notice of the Revenue in their ER-I returns for May 2009. Vide thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner before reversing the entry or should have filed a refund claim, but appreciating that the said duty was admittedly wrongly paid and there is no dispute about the same, the recredit of the debit amounts to correction of the entries only. The same has been held in so many decisions of the Tribunal which stand relied upon by the appellant and stand detailed below:- a. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 347 j. Sopariwala Exports Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara - I - 2013 (291) ELT 70 k. JSW Ispat Steel Ltd. Vs. Commissioner of Central Excise, Raigad - 2017-TIOL-290-CESTAT-MUM 4. Inasmuch as the issue relates only to correcting the entries in RG23A Part II, I am of the view that the technical objection raised by the Revenue that they should have filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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