2016 (4) TMI 881

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.... (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. 1730/(CRC-i)/2014 (JNCH)/IMP-1665 dated 16/4/2014 passed by the Commissioner of Customs (Appeals), Mumbai-II, Nhava Sheva, Mumbai-II wherein Ld. Commissioner (Appeals) upheld Order-in-Original No. 6537/2013 AM (I) dated 31/7/2013 and rejected appeal of the appellant. 2. The issue involved is refund claim of....

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....anvat Credit, there is neither a question of availment of the Cenvat credit nor passing of Cenvat credit to any other person. In this regard he referred to refund application filed by the appellant, wherein it is clearly shown that invoices were submitted alongwith refund application, therefore it is wrong to say on the part of the appellate authority that appellant have not submitted sale invoice....

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....the appellant is not registered with Central Excise department for issuance of Cenvatable invoice therefore question of either availment of Cenvat credit or passing of Cenvat credit does not arise. From the perusal of refund application it is clear that appellant have submitted sales invoice wherein it was clear that Cenvat credit was not passed on. In this factual position insistence of the Adjud....