2011 (4) TMI 1055

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts of the case are that the respondents were getting the man made fabrics processed from M/s.Shri Shakti Prints Pvt Ltd., (manufacturer).  The manufacturers have filed three refund claims amounting to Rs.11,32,133/- under Rule 57G/57F of Central Excise Rules, 1944 read with Section 11B of the Central Excise Act, 1944.These refund claims were rejected as time barred. On appeal before the Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainst the respondent. On appeal before the Commissioner (Appeals), the adjudication order was set aside. Aggrieved by the said order, the Revenue is in appeal. 3. The Ld. DR appearing on behalf of the Revenue submitted that the adjudicating authority has given a clear finding that the Xerox copy produced by the respondent clearly indicates that the deemed credit was already utilized for clearanc....