2009 (12) TMI 758

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....te and scrap was non-excisable and they were clearing the same without payment of duty during the period April, 1995 to Mar., 2001. The Department was issuing periodical show cause notices during the whole period. Ultimately the matter reached the Tribunal and the Tribunal vide order dated 18-12-2006 [2007 (210) E.L.T. 684 (Tri. - Ahmd.)] decided the issue in favour of the appellants. Thereafter, appellants filed refund claim for an amount of Rs. 18,46,852/- which was duly sanctioned by the Original Adjudicating Authority. On an appeal filed by the Department, Commissioner (Appeals) held that appellants are not eligible for refund of Rs. 6,96,292/- pertaining to the period 2000-2001 and directed that the same be credited with Consumer Welfa....

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....idered the submissions made by both the sides. Since the issue was heard at length I feel that appeal itself can be taken up for disposal. Accordingly, after allowing waiver of pre-deposit and stay petition, appeal itself is taken up for disposal. 5. In this case it is not the case of the Revenue that duty was collected at the time of issue of invoices or at the time of sale of goods. Applicant submits that provision in respect of period from 1995-2000 was made in the balance sheet only in the year 2000-2001 and no other valid reasons has been given in the impugned order for rejecting the claim for the year 2000-2001 other than the one that provision was made in the same year. If the appellant is eligible for refund for the period 1995 t....