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TMI Blog2018 (4) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the refund claim and the First Appellate Authority has allowed the same. 4. Facts of the case, in brief, are that the appellants are holders of CE Registration No. AACCS8240HXM001 for the manufacture of Bulk Drugs i.e., 'Ranitidine HCL' and Ranitidine Base' falling chapter 29 of the CETA, 1985. The appellants filed a refund claim on 24.10.2016 seeking of refund of Rs. 6,80,974/- consequent to the decision of the Hon'ble Commissioner (Appeals) in OIA No. HYD-CE-001-APP-047-15-16 CE dated 27.01.2016 delivered in their favour. The appellants filed the refund claim on the ground that they paid the duty equivalent to the CENVAT credit availed on the goods cleared on payment of duty on being pointed out by the departmental audit informing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund claim in the impugned order culminated in the instant appeal in A. No. 25/2017. 5. Aggrieved by the order of the Adjudicating Authority, an appeal was preferred before the First Appellate Authority, who by the impugned order allowed the appeal and directed the lower authorities to refund amount to the appellant. 6. Learned Departmental Representative reiterates the grounds of appeal. It is his submission that the First Appellate Authority is in error in holding that provisions of Section 11B (2) of the Central Excise Act will not applicable in this case as the refund can be sanctioned in respect of duty and credit paid on input services. It is his submission that the said provision would apply, in the case in hand. It is his fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments such as profit and loss account or balance sheets etc., pertaining to the period 2010-11. In this regard I find that the instant appeal pertains to the refund of the credit reversed during 2010 as evidenced by the documents submitted and also the applicable interest paid thereon. The debit entry made in their CENVAT account was not on account of utilization of the said credit for payment of duty but just a reduction in their credit balance made on being pointed out by the department. Such reversal occurred after the clearance of the impugned goods and thus established no linkage with any clearance of goods. This being the case, the debit entry made in the CENVAT Account of the appellants does not represent any duty, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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