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TMI Blog2019 (5) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER AJAY SHARMA: The instant Appeal has been filed from the impugned order dated 9.5.2018 passed by the Commissioner, Central Tax (Appeals), Raigad in Order-in-appeal No. MKK/86/RGD - APP/2018-19. The issue to be decided is as to whether the Appellant is justified in suo moto taking credit of the excess amount debited by them while filing the ER-1 Return? 2. According to the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was introduced only w.e.f. 1.4.2016. The Range Superintendent vide letter dated 5.1.2016 directed the Appellants to file a refund claim with the supporting documents. However according to the Appellants, since the amount in excess paid by them was not duty, therefore they suo moto took the credit of the excess amount for the subsequent month. The Range Superintendent directed the Appellants to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the Appellants on the other hand submitted that the aforesaid finding of both the authorities below are without any basis. He further submitted that first of all the amount paid by the appellants was not a duty therefore there is no point in filing refund claim and the appellants have rightly taken the credit suo moto and secondly they have submitted various letters to the concerned author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities but the same was not considered by any of the authority below. Therefore in view of the facts of the case, I am setting aside the impugned order and remanding the matter to the Adjudicating Authority to decide the issue afresh, after providing reasonable opportunity to the appellants and after taking into consideration the documents produced by the Appellants. Fresh evidence, if any, may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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