2005 (10) TMI 131

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....the Order-in-Appeal dated 1-9-2003, wherein the Commissioner (Appeals) has held that the appellants were in error, when they took the credit of excess duty paid by them. 2. Relevant facts of the case are that the appellants are manufacturers of Iron and Steel castings and were duly discharging their duty liability. During the month of March, 1997 i.e. on 15-3-97 they cleared their goods on paym....

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....s are working under SRP procedure and under this procedure they can take the credit of the duty paid in excess on the same way as they can pay the duty on their own, if they have short paid the duty. She also further submits that the appellants have taken the credit in the same month and have intimated the Range Suptd., Central Excise about the same in their RT-12. The learned Advocate submits tha....

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....e also relies upon the case of Pharma Impex Laboratories Pvt. Ltd. v. CCE, Kolkata - 2005 (70) RLT 177 (CESTAT) to drive home his point. 5. Considered the submissions made by both sides and perused the records. I find that the appellant has taken the credit of the duty excess paid by them in the month of March, 1997 itself. That is to say the error was detected by the appellant before the end o....

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....al in the case of Tide Water Oil Company (supra) wherein it was held at Para 6 that : "We are of the considered opinion that for duty paid excess by way of debiting in RG23A, assessees can take credit of Modvat Credit with a simple intimation to the Superintendent of Central Excise." I also feel that the question of unjust enrichment in this case does not arise as the appellants have produce....