2009 (8) TMI 943

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....h sides. The appellant filed this appeal against the impugned order whereby the credit of Rs. 68,630/- was disallowed on the ground that the same was taken without any valid duty paying documents and a penalty under Section 11AC was also imposed on the appellant. 2. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods which are exported. The appell....

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....cess credit was utilized. Hence, whatever amount was paid through PLA in respect of excess rebate, the same was taken as a credit. 4. The contention of the Revenue is that as the duty has been paid through PLA, hence, the credit of that amount, is not admissible. If the appellants think that the excess duty has been paid or they are forced to pay such duty through PLA, then the remedy is refund u....