2016 (1) TMI 14

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....etitioner : Shri B.L. Narsimhan, Advocate For the Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) ORDER Per. Ashok Jindal :- The appellant is in appeal against the impugned order for denying refund claim of excess reversal of Cenvat credit. 2. The fact of the case are that appellant is a job worker of M/s Maruti Udyog Ltd. and doing the job work of painting of va....

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....herefore, the appellant reversed excess Cenvat credit of Rs. 2,98,08,628/-. On realization that appellant has reversed excess Cenvat credit, the appellant suo-moto took Cenvat credit on account of excess reversal and intimated to the Department. Department directed the appellant that you cannot take suo-moto credit but for excess reversal of Cenvat credit, you are required to file refund claim. Pu....

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....ed to the Department that the inputs attributable to surplus area for job work goods is 0.0179 square inch and it is a fact on record that they have reversed excess Cenvat credit by calculating the surface area as 0.179 square inch. In that circumstance, the appellant is entitled for refund of excess amount of Cenvat credit reversed by them. As they have filed refund claim, the same is to be allow....