TaxTMI 
TaxTMI 
2017 (6) TMI 210
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....tative ORDER Per: Dr D. M. Misra None present for the Respondent. Heard Ld AR for the Revenue. 2. This is an appeal filed against OIA No 91/2013(AhdIII)/ SKS/Commr(A)/Ahmd dt 27.5.2013 passed by the Commissioner (Appeals), Central Excise, Ahmedabad. 3. Brief facts of the case are that the appellant, a manufacturer of excisable goods, cleared the excisable goods availing the benefit of Notific....
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....osal for penalty. On adjudication, the demand was confirmed and the penalty of equal amount imposed. Aggrieved by the said order, the appellant filed an appeal before the Ld Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The appellant through written submission pointed out that the appellant had paid interest for the first time by debiting their Cenvat C....
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....on Gujarat Ld Vs CCE, Vadodara - 2014(314)ELT.605 (Tri Ahmd) and judgment of Hon'ble High Court of Andhra Pradesh in the case of ITC Ltd Vs CESTAT, Bangalore - 2016(331)ELT.342 (AP). 6. I find that the short issue involved in the present case for determination as to whether the appellant could suo-moto take the credit of Rs. 4,52,673/- on 31.1.2012 reversed earlier on 4.11.2010 towards payment of....
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....to the department and any correction carried therein, need to have department's sanction. We also note that the law relating to refund has been fully analyzed by the Apex court in the case of Mafatatlal Industries (cited supra) which makes it very clear that all types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of not p....