TMI Blog2019 (4) TMI 2121X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty in cash - HELD THAT:- Admittedly, the duty paid through PLA was not required to be paid by the appellant, therefore, the same is refundable. Similar issue has been examined by this Tribunal in the case of Shree Nath Industries [ 2018 (5) TMI 195 - CESTAT CHANDIGARH] wherein this Tribunal has observed In this case, it is the case of the Revenue itself that they were not requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts of the case are that the appellant is located in the State of Jammu Kashmir and availing the benefit of exemption Notification No. 56/02-CE dt. 14.11.2002 and manufacturing pesticides, insecticides, fungicide and herbicides. As per the said notification, the appellant was required to avail Cenvat credit on input and input service and thereafter to pay duty through PLA. The amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anctioning refund has not been challenged by the Revenue. Therefore, the show cause notice for recovery of excess refund cannot be issued to the appellant in the light of the decision of Hon ble Gauhati High Court in the case of CCE, Shillong vs. Jellalpore Tea Estate-2011 (268) ELT 14 (Gau.). He further submits that similar issue has been decided by this Tribunal in the case of Shree Nath Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit/refund to the assessee. The case of the Revenue is that as they have not availed the Cenvat credit and they have paid excess duty against actual duty payable by them. Therefore, the excess credit was taken by the appellant is not entitled for refund. 6. We take further note of the fact that the appellant has taken self credit, if only of duty paid in cash and Notification No. 56/2002-C.E., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable to the case. In that circumstances, the appellant is not required to pay the excess refund claimed by them. 8. We further take note of the fact that admittedly the order of sanctioning refund has not been challenged by the Revenue, therefore, in the light of the decision of Hon ble Gauhati High Court in the case of CCE, Shillong vs. Jellalpore Tea Estate (supra), the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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