2015 (2) TMI 381

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....d to utilise the Cenvat credit available at the end of the month, to the extent possible for payment of duty on the finished products cleared during the month and only balance of amount of duty, if any, is required to be paid through PLA and this duty paid through PLA is refunded in terms of this exemption notification by self credit or on making an application to the Jurisdictional Commissioner. In this case, the appellant by using imported inputs in respect of which in addition to Additional Custom Duty, Special Additional Custom Duty (SAD) under Section 3 (5) of the Indian Customs Tariff Act, had also been paid. However, the appellant, during the period from February 2006 to March 2006 had confined to Cenvat credit availment only to Addi....

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....February 2006 to April 2006, the Cenvat credit of Rs. 10,72,419/- was not taken resulting in higher payment of duty to that extent through PLA and, hence, higher quantum of refund, but in December 2006 as soon as this was pointed out by the audit party, the appellant took the Cenvat credit of this amount i.e. Rs. 10,72,419/- during that month, as a result of this during that month, they got lesser amount of refund to that extent, that overall there was no excess refund and hence there is no question of recovery, that in any case there is not even intention to claim higher refund and hence proviso to Section 11A (1) is not applicable, that the demand raised vide show cause notice dated 06/1/11 is totally time barred, therefore impugned order....