2025-VIL-716-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat Credit, Rebate, Limitation Period, Extended Period of Limitation - As per Notification No. 16/2008 (NT) dated 27.03.2008, the appellant was eligible for refund at the rate of 39% of the Gross Duty paid. The rebate claims filed by the appellant were sanctioned by the proper officer, but the payment of rebate was restricted to the extent of FOB value, and the balance amount was ordered to be credited to the appellant's Cenvat Credit account - Whether the appellant was justified in delaying the availment of Cenvat Credit and taking it in March 2010 after the exemption period had ended on 27.03.2010 – HELD - The appellant had challenged the rebate orders first at the Commissioner (Appeals) level and then before the Joint Secretary to the Government of India in a revision application. While the decision in the revision application was pending, the appellant decided to take the Cenvat Credit in March 2010 due to financial problems. The Joint Secretary to the Government of India had set aside the impugned orders and remanded the case back to the original authority with a direction that if any excess duty was paid, the same should be returned to the party in the manner in which it was paid. The entire rebate amount should have been paid by the rebate sanctioning authority in the same mode of payment of Excise Duty – The appeal is allowed - Whether the extended period of limitation was correctly invoked by the department to issue the show cause notice – HELD - The Cenvat Credit taken by the appellant was reflected in their respective ER-1 returns, which were filed regularly with the department. The argument that the issue came to light only during the audit of the records of the appellant was not convincing, as the department had access to the ER-1 returns. The Tribunal held that the show cause notice was issued beyond the normal period of time, and the grounds taken for invoking the extended period of limitation were not sustainable. The Tribunal concluded that the appeal succeeded on both the grounds of merit and limitation.
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