2008 (7) TMI 218

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.... prescribed therein. It was noticed by the Range supdtt. that in Oct. & Nov.05, the appellant had availed cenvat credit on HSD oil amounting to Rs.6,29,068/- which was not admissible.  The appellant paid this amount by TR-6 challan No.005 dt.8.2.06 and interest vide TR-6 challan no.066 dt.7.3.06. They filed a refund claim on the ground that they had made the payment of duty from PLA and consequently in terms of Notification No.39/01, they are eligible for the refund. The refund claim was rejected on two grounds viz. the appellant did not produce the original triplicate copy since the same was already produced for claiming regular refund under Notification No.39/01 for Jan.'06 and even if the said payment which was part of the challan p....

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....he credit, automatically utilization of cenvat credit for payment of duty would have come down to that extent and payment through PLA would have gone up correspondingly and the appellant would have got the refund under Notification No.39/01. Another mistake made by the appellant was to make a separate claim for the amount paid by them in Feb'06 equivalent to the cenvat credit thereby they themselves treated it as reversal of cenvat credit. The stand of the department cannot be found fault with, if it is accepted that the payment made in Feb.'06 as part of the total duty payable for Jan.'06 was in fact reversal of cenvat credit. However, I find that this would be contrary to the facts. The fact remains that TR-6 challan for payment of duty f....