2018 (3) TMI 758

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.....P. Damle, Asstt. Commr. (A.R) for respondent The Appellant paid excise duty in respect of clearances of Textile Machinery parts  to M/s. GTN Industries Ltd against Status Holder's  Incentive Scheme(SHIS) in pursuance of  Notification No. 33/12 -CE under two invoices both dated 21-11-2013  on payment of duty as the goods  exempted by virtue of said notification. They la....

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....ing that  duty was paid in the month of November, 2013 whereas  refund claim was filed on  20-03-2015.  Accordingly,  refund is  time bar  in terms of Section 11B.  Being aggrieved by the  Order-in-Original  appellant filed  appeal before the  Commissioner (Appeals), which came to be  rejected therefore present appeal. 2. Shri. Sa....

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.... the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that  the appellant though paid the duty mistakenly  in the month of November, 2013  but the said  mistake was  corrected  by re-crediting in the Cenvat account.  In my view, said act of the appellant was absolutely correct for the reason....