2013 (12) TMI 1491

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....hri U.K. Srivastava, AR, for the Respondent. ORDER Brief facts of the case are that the appellants were engaged in the manufacture and clearance of non-ferrous metals. The appellants filed a refund claim to the Assistant Commissioner, Central Excise Division-Aligarh amounting to Rs. 2,04,000/- on 22-2-2010 in respect of unutilized balance in PLA account maintained by the applicant after clos....

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....ntral Excise Act, 1944 towards recovery against O-I-A No. 199-201/CE/KLO/2008, dated 28-11-08 of Commissioner, Central Excise (Appeals), Lucknow and allowed rest amount of Rs. 54,000/- to the appellant. The appellant stated that a sum of Rs. 50,000/- is recoverable against the appellant and refund of Rs. 1,00,000/- has been wrongly deducted from the refund sanctioned. The appellant relied upon the....