2020 (4) TMI 339

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....the appellant Shri P. Juneja, Authorised Representative for the respondent ANIL CHOUDHARY: The appellant - M/s Alpha Laboratories Limited is a manufacturer of bulk drugs. They have supplied 'Ciprofloxacin Hydrocloride IP' to another manufacturer of 'Ciprofloxacin HCL IP' product, namely M/s MCW health Care (P) Ltd., vide invoice No. 0765 dated 30.11.2015. However, due to oversight, the ap....

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.... appellant M/s MCW Health Care (P) Limited debited the said amount of Rs. 93,750/- in their RG-23 Part- II register with entry No. 43 dated 14.04.2016 and informed the appellant of such reversal vide letter dated 15.04.2016. Further, M/s MCW Health Care (P) Limited approached the department and issued certificate of debit of cenvat credit of Rs. 93,750/- which was issued by the Range Superintenden....

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....tax or excise duty, rather it is revenue deposit. Further, in case of revenue deposit, the limitation prescribed in Section 11B of the Act is not applicable. Appellant have relied on the ruling in the case of R. S. Chemicals vs. CCE, Noida - 2017 (353) ELT 247 (Tri. All.) and in the case of Satya Prakash Builders Pvt. ltd. vs. CCE, Bhopal - 2018 (8) GSTL 90 (Tri. Del.) whereunder similar facts and....