2019 (2) TMI 206

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....r: Ramesh Nair The brief facts of the case are that the appellant are engaged in the manufacture of passenger cars falling under Chapter 8702 and 8703 of the Central Excise Tariff Act. They are also availing benefit of Cenvat Credit in terms of Cenvat Credit Rules, 2004. The appellants were procuring components from various vendors for use in the assembly and manufacture of passenger car in thei....

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....88/- on the ground that the appellant could not have taken suo moto credit whereas they should have followed the procedure of filing of refund under Section 11B. Being aggrieved by the order in original appellant filed the present appeal. 2. Sh. Anand Nainawati, Ld. Counsel appearing on behalf of the appellant submits that it is only a clerical error due to system that instead of small amount of ....

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....gned order. He submits that the appellant is not entitled for suo moto re-credit. They should have followed the procedure of refund under Section 11B. In support he placed reliance on the following judgments: * BDH Industries Ltd. 2008 (229) ELT 364 (Tri. LB) * Garden Silk Mills Ltd. 2017 (350) ELT 302 (Tri. Amd) * Steelco Gujarat Ltd. 2014 (314) ELT 605 (Tri. Amd) 4. We have carefully cons....

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.... of Steelco Gujarat Ltd. and Garden Silk Mills Ltd. (supra) by the Revenue are distinguished. The Hon'ble Karnataka High Court in the case of Motorola India Pvt. Ltd. (supra) clearly held that if the amount paid by mistake in excess of the duty such amount cannot be termed as duty hence refund of the said amount is admissible. In case of Sopariwala Exports Pvt. Ltd. (supra) the Tribunal has observ....