2015 (7) TMI 1133

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....or the Respondent ORDER This appeal is directed against the impugned order dated 27.08.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur, upholding rejection of refund claim in the adjudicating order on the ground of limitation. 1.1  The brief facts of the case are that the  The appellant is engaged in the manufacture of Cement, where grinding Media is used as ....

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.....06.1994, claiming refund of modvat credit already reversed in its books of accounts.  However, the said refund application was returned by the Department to the appellant on various grounds.  Thereafter, the appellant had filed the refund application again on 19.10.2011, consequent upon favourable order passed by the joint Commissioner of Central Excise.  Filing of this refund appl....

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....y the Department were dropped by the Joint Commissioner vide order dated 13.05.2009.  Consequent upon the favourable order, the appellant pursued the matter with the Department for sanction of refund.  Since, the request was not considered favourably, the appellant has filed the refund application once again on 19.10.2011.  The authorities below took the view that since the order wa....