2015 (11) TMI 232

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...., Panipat. The primary adjudication order rejected refund claim for Rs. 12,48,993/-. 2. The relevant facts may be noticed. The appellant is a manufacturer of Terry Towels and other made up textile articles as a 100% EOU. During 1.10.2006 to 31.12.2007 appellant availed cenvat credit of Rs. 11,79,666/- on CHA and other post factory input services utilized upto the place of removal i.e. the port of Export in respect of export of its manufactured goods. Audit raised objection as to  disentitlement for availment of cenvat credit on CHA service. By the letter dated 19.3.2008, the concerned Superintendent, Central Excise, Panipat addressed to the appellant intimating denial of cenvat credit availed and calling for its remittance along wit....

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....sentitlement to cenvat credit but dropped proceedings in view of the fact that the appellant had already reversed the cenvat credit as also remitted interest component vide TR-06 challan, adverted to (supra). The order dated 24.12.2009 however imposed penalty of Rs. 2000/- under Rule 15 of Cenvat Credit Rules, 2004 as the penalty for irregular availment of cenvat credit. This order has become final and was not contested by the appellant herein before any forum. On 15.12.2008, the appellant sought refund of Rs. 12,48,993/- (being the reversed cenvat credit availed + the interest component remitted) under Section 11B of the Central Excise Act, 1944. By the order dated 9.2.2010, the Additional Commissioner, Central Excise, Panipat rejected the....