2014 (2) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Ms D M Durando Mumbai Dy. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against Order-in-Appeal No.BPS/60-61/LTU/MUM/2013 dated 25/04/2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai. 2. The appellant, M/s. Lupin Ltd., have a unit located in Jammu & Kashmir. Vide Notification No. 56/2002-CE dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... date of intimation of the order of the Assistant Commissioner. In the present case the appellant availed excess credit amounting to Rs.1,35,920/- for the month of April 2011. This excess credit was reversed by them on 07/07/2011 and a statement of the amount of credit taken was also submitted to the jurisdictional authorities. However, the determination of excess credit taken by the appellant was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reversal of the excess credit taken, determination of the excess credit taken by the excise authorities, compliance with the directions of the jurisdictional authorities by the appellant, and so on. In the present case, the appellant availed excess credit of Rs.1,35,920/- in April, 2011 and the same was reversed on 07/07/2011. The statement of the excess credit availed was also submitted to the E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the findings of the lower authorities. 5. We have carefully considered the submissions made by both the sides. We have also perused the Notification 56/2002-CE and the conditions prescribed therein for availing of exemption by way of refund, reversal of refund wrongly availed, submission of statement, determination by the jurisdictional Assistant Commissioner of the refund due to the appellant....