2009 (3) TMI 835

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....the excess amount deposited by them in June, 2005 in their Personal Ledger Account. 2. Ld. DR on behalf of the Revenue submits that they have deposited the excess amount in their PLA vide Sl. No. 4 dated 3-6-2005 and filed the refund claim on 4-7-2006, which is barred by limitation. He further submits that the Commissioner (Appeals) erroneously observed that the respondent could have taken re-credit of the excess amount debited by them. He also submits that the findings of the Commissioner (Appeals) is contrary to the Larger Bench decision of the Tribunal in the case of B.D.H. Industries Ltd. v. CCE (Appeals), Mumbai-I reported in 2008 (229) E.L.T. 364 (T-LB). He also submits that the Larger Bench of the Tribunal held that any refund ....

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....from Cenvat Account Rs. 46,59,415/- and from PLA Rs. 10,50,000/- instead of Rs. 10,00,000/-. Thus, there is a excess payment of Rs. 50,000/-, for which they claimed refund by their letter dated 25-5-2006. Ld. DR submits that this letter cannot be treated as a refund for the reason that the same was written to the Superintendent of Central Excise, who is not the competent authority. He also submits that the refund claim in proper form was filed on 4-7-2006, which is the relevant time in terms of Section 11B of the Act. 5. I am unable to accept this submission of the ld. DR. It is seen that the respondent by letter dated 25-5-2006 addressed to the Superintendent of Central Excise copy forwarded to the Assistant Commissioner of Central E....