2011 (4) TMI 836

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....R   Per: Dr. P. Babu:   This appeal is filed by M/s. Valson Polyester Ltd. against the order of the Commissioner (Appeals) upholding the order of the original adjudicating authority who rejected the refund claim of Rs.4,966/- of the appellants. This amount is the unutilized balance of AED (T & TA) lying in their PLA under Rule 5 of Cenvat Credit Rules, 2004, the claim has been file....

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....-6 challans where the head of deposit was clearly shown as AED (T & TA). Therefore the provisions of Section 11B are clearly attracted. Section 11B of Central Excise Act, 1944 reads as below:   Any person claiming refund of any duty of excise may make an application of refund of such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the ex....