2018 (11) TMI 1277

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.... present case are that the appellants are involved in the manufacture of automobile parts and medical equipment parts falling under Chapter 84 of CETA, 1985. They are availing benefit of credit facility in terms of CENVAT Credit Rules, 2004. During the course of audit of records for the period 2011-12 to 2012-13 (up to 12/2012) by CERA Audit, it was observed that the appellant had paid excess duty to the extent of Rs. 3,17,327/- (CENVAT-Rs,308,458/-, EC - Rs. 5,669/- and SHEC - Rs. 3,220/-) by utilising CENVAT and PLA in the month of June 2012. The excess duty paid was subsequently availed suo-motu in the CENVAT account in the month of March 2013, without filling any refund application and due sanction of officer, there is no provision in C....

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....ntimated the Department about this fact vide their letter dt 29/03/2013 duly acknowledged by the Department. He further submitted that the excess payment is only an accounting entry adjustment and there was no necessity to follow Section 11B of the Act. He further submitted that the appellant has also produced a CA certificate to substantiate that the payment was an inadvertent clerical error and there is no unjust enrichment. He further submitted that this issue is no more res integra in view of the catena of decisions relied upon by the appellant wherein it has been held that suo motu adjustment of excess credit wrongly reversed being merely an account entry reversal of an amount paid by mistake is not payment of duty and hence suo motu r....