TaxTMI 
TaxTMI 
2015 (9) TMI 672
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..../2008, dt.01.05.2008 passed by the Tribunal. The facts of the case as recorded in the Tribunal's order dt.01.05.2008 are reproduced below:- "2. As per facts on record, the assessee is engaged in the manufacture of feed supplement. During the relevant period there was dispute about the classification of the same. Whereas the appellants had classified the goods under chapter heading 23.02, Revenue classified the same under chapter 29. The dispute of classification was finally settled by Commissioner (Appeals) vide his order dated 12-2-1998 upholding the assessee's stand. As a result, assessee became entitled to refund of duty paid extra on the goods cleared by them during the period April, 1993 to March, 1995. The said refund claims were rej....
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.... taken a specific stand that their factory is closed since long past and that appellant has no use of the credit now permitted to be taken in the modvat account. We note that the Larger Bench of the Tribunal in the case of M/s. Guari Plasticulture (P) Ltd. [2006 (202) E.L.T. 199 (Tri.-LB)] has held that there is no bar in allowing the refund of such credit in cash provided the assessee is able to establish that on account of the use of such credit for payment of disputed duty and now refunded amount, they were compelled to pay the duty out of the PLA during the period. As such, we would direct the original Adjudicating Authority to verify the above aspect and then decide the issue pertaining to refund claim of Rs. 19,38,750/- ordered to be ....
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....pite the observation of the Tribunal, the Adjudicating authority observed that the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture (P) Ltd (supra) is not applicable in the present case. It is also noted that despite the order of the Tribunal, the Adjudicating Authority upheld the earlier Adjudication order. I find that the Commissioner (Appeals) has given detailed findings on this issue and he has also verified the documents as directed by the Tribunal. For proper appreciation of the case, the relevant findings of the Commissioner (Appeals) are reproduced below:- "8. From the above, I observe that lower authority has acted beyond the specific direction given by the Hon'ble Tribunal. As per the direction the ....