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Appellant engaged in manufacturing cosmetics and Vaseline, classifiable under Chapters 33 and 27 of CETA respectively. Appellant paid differential duty along with duty for January 2012, fulfilling conditions of Notification No. 20/2007-CE as amended. Lower authorities rejected refund of self-credit claimed by appellant to the extent of 56% of differential duty paid, citing non-compliance with Paragraph 2A. However, appellant paid duty for August 2011 to December 2011 in January 2012 as directed, making self-credit claim valid. Impugned order rejecting refund of self-credit to the extent of Rs. 10,27,377/- set aside by Appellate Tribunal, allowing appeal.
Appellant engaged in manufacturing cosmetics and Vaseline, classifiable under Chapters 33 and 27 of CETA respectively. Appellant paid differential duty along with duty for January 2012, fulfilling conditions of Notification No. 20/2007-CE as amended. Lower authorities rejected refund of self-credit claimed by appellant to the extent of 56% of differential duty paid, citing non-compliance with Paragraph 2A. However, appellant paid duty for August 2011 to December 2011 in January 2012 as directed, making self-credit claim valid. Impugned order rejecting refund of self-credit to the extent of Rs. 10,27,377/- set aside by Appellate Tribunal, allowing appeal.
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