2017 (12) TMI 1486

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....Commercial) Representative, for Appellant Shri Pradeep Kumar Dubey, Superintendent (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeal by hearing the ld. A. R. 2. As per the facts on record, the appellants are engaged in the manufacture of sugar and with the permission of the Commissioner, have a godown outside t....

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.... consequence, they became entitled to refund of their amount which was encashed by the Revenue. They, accordingly, took credit of the same in their PLA, after intimating their Jurisdictional Central Excise Authorities. 5. In the above background, the proceedings were initiated against them for confirmation of the said re-credit on the sole ground that the appellant has availed the same suo-moto....

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....-credit suo-moto, they should have applied for the refund under the provisions of Section 11B of the Central Excise Act, 1944. However, I find that there is no dispute about the fact that at the time of further extension of the permission to maintain an outside godown, a fresh security was given by the assessee and as such the earlier security encashed by the Revenue was to be refunded to them. It....