2014 (8) TMI 179

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....uo motu credit taken by the respondent was allowed by the learned Commissioner (Appeals). 2. Brief facts of the case are that the facility of payment of duty on fortnightly basis was withdrawn. Consequent to that, the respondent was required to pay duty on consignment basis through PLA. The respondent continued to pay duty through CENVAT credit account which was objected by the Revenue. Thereafte....

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....espondent was entitled to take suo motu credit but they filed refund claim which was rejected by the adjudicating authority. Without challenging the order of rejection of refund claim they are not entitled to take suo motu credit as per the decision in the case of Flock (India) P. Ltd.. 5. On the other hand, the learned Counsel for the respondents submits that in this case the respondents are not....

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....ounsel for the respondent have no relevance to the facts of this case. In the cases of Ruchi Soya Industries Ltd. (supra) and Bennet Coleman & Co. Ltd. (supra), the facts were that the assessee have sought exemption under a particular Notification which was not considered by the adjudicating authority at the time of adjudication. Consequent to that the assessees filed a refund claim holding that t....