2012 (9) TMI 864

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....llant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. YDB/55/LTU/MUM/2012, dated 22-5-2012 passed by the Commissioner of Central Excise (Appeals), LTU, Mumbai. 2. The appellant M/s. the Supreme Industries Ltd. is engaged in the manufacture of excisable goods falling under Chapters 39 and 94 of the Schedules to C....

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....rer in cash then the duty payable on value addition shall deemed to be equal to the duty paid in cash. The appellant in the month of November, 2010 claimed a refund of Rs. 1,67,716/- in terms of the said Notification as against the maximum entitlement of Rs. 2,67,992/- which was more than the duty paid in cash of Rs. 1,67,716/-. However, the department restricted their claim and sanctioned an amou....

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....under the notification has to be computed on a monthly basis and the amount of Cenvat credit available and the duty paid in cash has to be determined as on the last day of the month. Therefore, she submits that they are rightly entitled for the amount of Rs. 1,67,716/- which was the amount they have paid in cash in respect of the clearance of the goods for the month of November, 2010. 4. T....