2011 (11) TMI 279

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....st rejection of a claim for refund of Rs. 54,332/- being the CENVAT credit on 'courier service' reversed for the period from January 2006 to December 2007. This appeal also challenges rejection of claim for refund of interest amount of Rs. 7,880/- which had been paid at the time of reversal of CENVAT credit. In the other appeal there is a similar challenge against rejection of refund claim of Rs. ....

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....ppellant is alternatively seeking the relief of permission to take re-credit of the amounts in their CENVAT account. I have heard learned DR also who has opposed this alternative plea also. 3. After giving careful consideration to the submissions, I am of the view that the question whether the appellant could be permitted to take  re-credit of the amounts (which they had reversed) in CENVAT ....