2014 (2) TMI 500

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....DC (AR) PER : Ashok Jindal The appellant is in appeal against the impugned order demanding the amount taken suomotu credit by them. 2. The brief facts of the case are that the appellant being an exporter during the relevant time is required to reverse CENVAT credit taken on the inputs which is gone in the manufacture of final product it has been exported. 3. The appellant while reversi....

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....ion, he relied on the decision of Sopariwala Exports P. Ltd. vs. CCE 2012 (291) ELT 70 and CCE vs. Motorola India P. Ltd. 2006(206)ELT 90. 5. On the other hand, ld. AR strongly opposed the contention of the counsel and submits that if the assessee has paid excess amount of duty, they cannot take credit of the same of their own. They have to file refund claim under Section 11B of the Act. 6. ....