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2023 (8) TMI 1138
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....n, Advocate for the Appellant Shri, Tara Prakash, Deputy Commisisoner(AR), for the Respondent ORDER RAMESH NAIR The brief facts of the case are the appellant have paid duty on export of all the goods at the time of clearance. Subsequently, while making the monthly payment of duty inadvertently they also included the duty paid on export in their monthly dues of the duty and same was pai....
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.... the Cenvat Credit availed suo-moto amounting to Rs. 1 crore was confirmed and the same was appropriated demand of interest and imposition of equal amount of penalty was also confirmed. Therefore, the present appeal filed by the appellant. 2. Shri S. Suriyanarayanan, Learned Counsel, appearing on behalf of the appellant submits that once the appellant had reversed the credit of duty, which was ....
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....ance on the following judgments: Sopariwala Exports Pvt. Ltd. Vs. Commissioner of C.Ex., Vadodara-I 2013 (291) E.L.T. 70 (Tti.-Ahmd.) Bodal Chemicals Ltd. Vs. Commissioner Of C. Ex. Ahmedabad-I 2013(291) E.L.T. 399 (Tri.- Ahmd.) C.C.E. & S.T- Daman Vs. M/s Polycab Wires Pvt. Ltd. 2019 (7) TMI 444-CESTAT Ahmedabad C.C.E. & Cus. Vs. M/s. S. Subrahmanyam & Co. 2014....
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...., one at the time of clearance of goods and second on the closer of month along with monthly payment of duty. Therefore, there is no dispute that on one clearance duty was paid twice, therefore the duty paid second time needs to be restored to the appellant as credit, the appellant had taken suo-moto credit. In our considered view if no discrepancy is found as regard the second time payment of dut....