2025 (2) TMI 1486

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....or the Appellant : MS. Ekta Jhunjhunwala, Advocate MS. Deepro Sen, Advocate For the Respondent : Shri P. K. Ghosh, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The Appellant is in appeal against the impugned order, the facts of the case are as under: (i) M/s. Cipla Limited (hereinafter referred to as 'the Appellant') is engaged in the manufacture of medicaments falli....

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....tification. (iii) During the relevant period, the online filing of ER-1 returns was introduced w.e.f. 01.10.2011. Thus, for the relevant period, the Appellant submitted the monthly ER-1 returns in both online as well as offline (manually) mode, as per the request of the Department for verification/ processing of our refund claims. (iv) During the relevant period, the monthly self....

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.... higher refund by way of self-credit. (vi) The audit proceedings culminated into issuance of show cause notice which was subsequently confirmed vide the impugned order whereby the self-credit taken by the Appellant during the relevant period was disallowed and duty demand was accordingly confirmed along with interest and penalty. Further, the self-re-credit facility available to the Appel....

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....and circumstances of the present case. 3. On the other hand, the Ld. Authorised Representative of the Revenue supported the impugned order. 4. Heard the parties. 5. We find that, in this case, the appellant was availing area-based exemption as per Notification No. 20/2007-C.E. dated 25.04.2007. We find from the said Notification that whatever duty is paid in cash after utilising CENVAT Cr....