2018 (1) TMI 200

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....sition of penalty against Badve Autocomps Pvt. Ltd. 2. Nobody appeared for the respondents in last three hearings. So the appeal is taken up for disposal. 3. Ld. AR pointed that the appellants had two units one was active and other was closed. The respondents by mistake deposited certain amount in the closed unit instead of active unit. He pointed that since both the units were separately regist....

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....I find that the Waluj unit of the Appellants was closed unit and no duty liability was outstanding against them. Therefore, they were not required to deposit any duty in the name of the unit. It is also evident from the above fact that the Appellants had made deposit of Rs. 17,20,000/- for the clearances made by their Pune unit however, they inadvertently mention the ECC no. Of the closed Waluj un....

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....nction by the proper officer. The appellant's contention that refund in respect of duty paid twice cannot be considered as refund of duty and is only the accounting error does not appeal to us as the debit entry made in the accounts is towards payment of duty only and therefore refund of these amounts has to be considered as refund of duty only. The PLA account and the credit accounts are required....

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.... Central Excise Act and no suo moto refund can be taken unless and until the department is satisfied that the incidence of duty has not been passed on. 13. In view of above, we answer the reference made to us by holding that all types of refund have to be filed under Central Excise Act and Rules made thereunder and no suo moto credit of the duty paid in excess may be taken by the assessee. The ma....