2018 (5) TMI 291

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....ellant have availed re-credit of the amount paid through cenvat account in respect of the clearances made during the month of October 2010. However the appellant have given reference of challan through which the cash payment was made instead of the duty paid through cenvat for the month of October, 2010. The case of the department is that the appellant should have taken re-credit with reference to....

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.... Tribunal has allowed re-credit of the amount paid through cenvat account during the month of October 2010, subject to payment of said amount in cash along with interest. She submits that as per the Tribunal order the amount of duty debit through cenvat was paid along with interest in the month of May and June 2014 and subsequently debits made in the month of October 2010 was taken as re-credit. T....

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....at they have defaulted on payment of monthly duty by utilizing the cenvat credit therefore they were directed to pay the said cenvat utilized amount in cash subsequently the appellant have paid the amount of cenvat credit utilized during the month of October 2010 along with interest in cash which resulted into double payment of duty on the same clearances. The Tribunal has rightly allowed the re-c....