TMI Blog2018 (8) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, the appellant had not utilised the credit first, instead they paid the duty from the PLA and claimed the refund, which is contrary to the provisions of the Notification. CBEC vide letter dated 11.06.2012 clarified that excess amount of refund to the extent of Cenvat Credit was not taken, will either be deducted from the refund payable to the assessee or recovered along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing appeal No. 75374 on 10/04/2015. There was no delay in filing of the appeal. This appeal came up for hearing on 28/02/2018 and the Learned SDR pointed out that the appellants are required to file two appeals against two orders-in- Original though commonly disposed of by the Commissioner (Appeals) vide order dated- 25/11/2014 and allotted a single Order-in-Appeal No. 106/GHY/CE(A)/GHY/2014. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of ₹ 9,89,225.00 and ₹ 2,54,805.00 of GTA Service utilized during the month which were available in the month of June, 2012 and July, 2012 respectively. 7. According to Revenue, the appellant had utilized the Cenvat Credit in their Cenvat Account and paid the excess duty which are contrary to the provisions of the exemption Notification. The Adjudicating authority rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e condition that the manufacturer first utilized whole of the Cenvat Credit . Para 2B of the said Notification makes it clear that the appellant is required to utilize the Cenvat Credit first and thereafter they have to pay the duty. In the instant case, the appellant had not utilised the credit first, instead they paid the duty from the PLA and claimed the refund, which is contrary to the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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