2007 (3) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;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in this appeal is that the refund allowed earlier to the tune of Rs. 86,009/-, Rs. 2,45,214/- & Rs. 1,67,153/-, was withdrawn by an order of adjudication dated 17-3-05.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 him, the CBEC Circular No. 701/17/2003/CX....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 interference to his order. Therefore, when C....