2007 (3) TMI 482

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....R, for the Respondent. [Order]. -  Grievance of the Revenue in this appeal is that the refund allowed earlier to the tune of Rs. 86,009/-, Rs. 2,45,214/- & Rs. 1,67,153/-, was withdrawn by an order of adjudication dated 17-3-05. Such withdrawal was reversed by the ld. Commissioner (Appeals) in terms of Order dated 13-7-05, which has seriously prejudiced interest of Revenue. According to....

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....isputed all along, they cannot be denied of the refund under Rule 5 of the Cenvat Credit Rules, 2002 and that was appropriately granted to them earlier which was not liable to be reversed by Order-in-Original dated 17-3-05. The reversal order was rightly discarded by the ld. Commissioner (Appeals) making an elaborate discussions in Para 8 of the appellate order, which does not leave any scope for ....

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....ned and if that meets the test, admissibility cannot be denied. It is also answered that in the event Rule 5 is not applicable and the case of the Respondents is governed Rule 3, in that circumstances also, the matter needs a rational decision for the very reason that the order of adjudication has not made out a case that it is barred by limitation by the provision of Section 11A of the Central Ex....