2015 (10) TMI 1644

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....jan, AR ORDER Per: Archana Wadhwa: Appellants are engaged in the manufacture of pay phone and various telecom equipments. Some of their products are dutiable as also exempted. However, they availed the CENVAT credit in respect of inputs used in both exempted and dutiable products. As a result of audit conducted in their factory, they were directed to reverse CENVAT credit relatable to the....

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....ging that they were not entitled to suo moto recredit and they should have filed a refund application. Proceedings initiated against them culminated into the impugned order passed by the lower authorities denying them recredit of the said amount. Hence the present appeal. 4. The short dispute required to be decided in the present appeal is as to whether the appellant was right in taking recr....

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....redit of the said entry, the denial of the same by the department on the technical ground of non-filing of refund application is neither proper nor justified. It is nothing but correction of entries in the accounts maintained by the assessee, which do not involve any ' lis' and any legal issue requiring the department to interfere. Further the said recredit was made under intimation to the....