2015 (10) TMI 1201

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....For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: R Periasami: As per the COD application, the applicant stated that delay of 433 days which was unintentional and for bonafide reasons. Ld. Advocate appearing for the appellant submits that the appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Credit. Show cause notice dated 04.11.2009 ....

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....ed in the impugned order. The impugned order was passed entirely on different issue, which was not raised in the original show cause notice dated 04.11.09. He submits that one more show cause notice dated 10.08.10 was also issued by the adjudicating authority for recovery of erroneous refund which is still pending. Therefore, he pleaded for condoning the delay. He relied upon the decision in the c....

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....t credit by way of re-credit. The department again issued show cause notice for demand of interest on the refund sanctioned, which was already paid by the appellant in pursuant to the OIA. We find the reasons of delay is fully justified and beyond their control due to initiation of another round of proceedings against the appellants. By respectfully, following the Hon'ble Supreme Court decisio....