2015 (10) TMI 1346

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....e Per : Mr. P.K. Das; Relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Castrol Oil.  They have availed CENVAT credit on the inputs used in the manufacture of dutiable as well as exempted final products.  A show cause notice dated 29.10.2006 was issued proposing to demand 8% / 10% amount of the value of exempted goods, under Cenvat Credit R....

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....ch was upheld by the Commissioner (Appeals).  The appellant filed this appeal against the rejection of refund claim. 2. After hearing both the sides and on perusal of records, I find that both the authorities below observed that refund claim is premature as the de-novo adjudication is still pending.  On a query from the Bench, the learned Advocate for the appellant submits that the Trib....