2017 (3) TMI 986

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal is filed against OIA No. BC/29/SURAT-II/2011 dated 22.03.2011 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-II. 2. Briefly stated the facts of the case are that the Appellant is an 100% EOU engaged in the manufacture of Aluminium Chlorohydrate. They had imported Aluminium Ingots without payment of customs duty, which could not be utilized within the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is in appeal. 3. The Ld. AR for the Revenue submits that even though initial reversals of credit were in the month of March 2008, however, the payment of Rs. 10,25,541/- with interest was made on 02.04.2009 and the refund was filed on 14th May 2009, hence the refund of credit is barred by limitation. 4. On the other hand, Ld. Advocate Shri Vinay Kansara for the Respondent submitted that there wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2520 ELT 359 (Guj.). 5. Heard both sides and perused the records. I find that in the present case the issue for determination is: whether the appellant is eligible to take re-credit of the CENVAT credit of Rs. 10,25,541/- debited earlier in the month of March 2008 for clearance of the imported raw material as such, after the equivalent amount was paid later through cash on 02.04.2009. The Ld. C....