2015 (10) TMI 1152

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....ised Representative Per: P.K. Das Common issue is involved in these appeals and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of "Texturised Polyster Filament Yarn" classified under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985, through their two units. On 08.02.2005 t....

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....envat account, which are contrary to Rule 5 of Cenvat credit Rules, 2004. Adjudicating      Authority rejected the refund claims of both the units. By the impugned orders, Commissioner (Appeals) rejected the appeals filed by the appellants. 3. The Learned Advocate appearing on behalf of the appellants submits that they filed the refund of unutilized balance in PLA account....

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....or the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellants credited this amount in the PLA and again debited. 5. After hearing both the sides and on perusal of the records, I find from the Adjudication order that after depositing amount of Rs. 35,00,000.00 and Rs. 15,00,000.00 in the Govt. Account, they did not make any debit in their PLA account, towards....