2015 (10) TMI 1152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent : Shri S.K. Shukla, Authorised 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, 198....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e refunds of Cenvat credit lying in their Cenvat 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. The Learned Authorised Representative for 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als) proceeded on the basis that they have already debited the amount in PLA. But, there was no much allegation in the Show Cause Notices and it is contrary to the adjudication order. It is revealed from the Show Cause Notice and adjudication order that the appellant credited there amounts in their PLA account, which were not debited. The Tribunal in the case of Bijalimoni Tea Estate following the....