Appellate Tribunal rejects appeal based on cenvat credit reversal and refund claim, Section 11A(2b) applied.

The appeal was rejected by the Appellate Tribunal CESTAT, NEW DELHI. The appellant's cenvat credit reversal based on photocopies of invoices was disallowed as it was availed on a reversed cenvat. Additionally, the refund claim for the reversed credit was rejected since the appellant accepted duty liability without the need for a show cause notice, as per Section 11 A (2b) of the Central Excise Act. The judgment emphasized that by accepting duty liability without protest, the appellant fulfilled their obligation, leading to the dismissal of the appeal.

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Issues:
1. Cenvat credit reversal based on photocopy of invoices.
2. Refund claim rejection due to acceptance of duty liability without notice issuance.

Analysis:
1. The appellant had taken cenvat credit based on photocopies of invoices, which was later reversed upon audit pointing out the mistake. The appellant accepted the error and reversed the credit without protest. The invoices and RG 23A Part II were examined, revealing that the credit was disallowed due to being availed on a reversed cenvat. The appellant also availed credit on a Bill of entry in their name, which was subsequently reversed as well.

2. The appellant filed a refund claim for the reversed credit, arguing that no notice was issued by the Revenue. However, the claim was rejected on the grounds that the appellant had accepted their duty liability without the need for a show cause notice. The Commissioner (Appeals) referred to Section 11 A (2b) of the Central Excise Act, which states that if the duty amount is paid before notice issuance and communicated to the Central Excise officer, no notice is required, aiming to reduce litigation.

3. The judgment emphasized that since the appellant did not dispute the credit reversal and accepted their duty liability without protest, they were deemed to have discharged their duty obligation under Section 11 A (2b). Consequently, the appeal was found to lack merit and was rejected by the Appellate Tribunal CESTAT, NEW DELHI.

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