2019 (5) TMI 1564

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....uthorised Representative for the Respondent ORDER AJAY SHARMA: The instant Appeal has been filed from the impugned order dated 9.5.2018 passed by the Commissioner, Central Tax (Appeals), Raigad in Order-in-appeal No. MKK/86/RGD - APP/2018-19. The issue to be decided is as to whether the Appellant is justified in suo moto taking credit of the excess amount debited by them while filing the ....

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....se Rules, 2002 for revising the returns was introduced only w.e.f. 1.4.2016. The Range Superintendent vide letter dated 5.1.2016 directed the Appellants to file a refund claim with the supporting documents. However according to the Appellants, since the amount in excess paid by them was not duty, therefore they suo moto took the credit of the excess amount for the subsequent month. The Range Super....

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....dent in support of their claim. The counsel for the Appellants on the other hand submitted that the aforesaid finding of both the authorities below are without any basis. He further submitted that first of all the amount paid by the appellants was not a duty therefore there is no point in filing refund claim and the appellants have rightly taken the credit suo moto and secondly they have submitted....