2017 (7) TMI 391

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....e is in appeal against the impugned order. 2.   The facts of the case are that during the month of January' 2007 to May' 2007, the respondent availed excess cenvat credit and paid less duty. During the said period, the respondent was availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notification, the duty paid through PLA is entitled for refund/....

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....itled for refund/re-credit of duty paid through PLA on account of reversal of excess cenvat credit. Therefore, for reversal of excess cenvat credit, they are not entitled for refund. 4.   On the other hand, the Ld. Counsel appearing on behalf of the respondent submit that the excess cenvat credit has been reversed/paid through PLA, if the said amount is not duty, then also they are enti....