2016 (12) TMI 1324

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..... Kansara, Advocate For the Respondent: Shri A. Mishra, A.R. ORDER Per: Dr. D.M. Misra Heard both sides and perused the records. 2. This appeal is filed against the OIA No. CCEA-SRT-II/SSP-253/u/s 35A(3)(Final Order), dt.29.01.2013, passed by Commissioner (Appeals), C. Ex. & S. Tax, Surat. 3. Briefly stated the facts of the case are that the Appellants availed the benefit of Noti....

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....ure of export of goods availing export incentive under VABAL scheme. However, as soon as it was brought to their notice, much before issuance of the clarificatory circular in 1997, they paid the entire amount of MODVAT Credit by debiting their PLA account. The interest was also paid, albeit delayed i.e. in 2000. It is his contention that there was no intention whatsoever to avail the wrong MODVAT ....