2008 (1) TMI 248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....echnical)]- The appellants in this case have filed refund claim for Rs.4,67,066/- in respect of credit taken by them on the inputs used in the manufacture  of final product  which was reversed by him on the direction of the department. Subsequently the appellant pleaded that he was not required to reverse the credit in view of some Tribunal judgments which was cited by him in his support....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l's decision in the case of Next Generation Business Power System vs. CC 2007 (208) ELT 274 (Tri-Delhi). 2. Ld. advocate for the appellants submits that the Commissioner (Appeals) has traveled beyond the show cause notice as refund claim has been rejected by him on a ground which was neither in the show cause notice nor in the order-in-original. 3. Heard both sides and considered submissions....