TaxTMI 
TaxTMI 
2023 (8) TMI 1138
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...., 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 paid. Thus, they have paid the same duty twice....
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....ng 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 paid second time no show cause notice should ....
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....xports 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 (3) TMI 316/ Gujarat High Court C.C.E, C. & S.T., Bangalore Vs. Stumpp, ....
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....y. 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 duty and suo-moto re-credit thereof then no objection could have been raised by the department. 4.1 We find t....