2014 (3) TMI 303

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....peals are directed against Order-in-Appeal No. SB (45 to 47) 45 to 47/MI/ 2010 dated 03/09/2010 & SB(51)/MI/2010 dated 06/10/2010 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the impugned order, the lower appellate authority has rejected three refund claims of the appellant for the period July 2008 to September 2008 amounting to Rs.23,201/-. The refund claim has been reje....

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....d. AR appearing for the Revenue submits that inasmuch as the appellant has violated the conditions relating to non-availment of drawback, the refund claim has been rightly rejected by the lower authorities. 5. After considering the submission made by the Ld. AR and also the submission made in the appeal memorandum, I observe that the appellant has violated the conditions stipulated in Notificat....