2015 (8) TMI 1321

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....nt is engaged in the manufacture of cotton yarn and synthetic yarn falling under chapter 54 and 55 of the Central Excise Tariff Act 1985.  During the disputed period i.e. January, 2011 to March, 2012, the appellant had filed the refund application for Rs. 67,160/-, claiming refund of merchant over time (MOT) paid for stopping of export container.  However, the refund was denied by the au....

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....ellant is eligible for refund of the MOT charges. 3.  Shri R.K. Mishra, the ld. D.R. appearing for the Revenue also accepts the fact that  the decision of the Tribunal has been upheld by the Hon'ble High Court and the appeal filed by the Department has been dismissed.  4.  Considering the fact that the Revenue has denied the refund claim only on the ground that the matter is ....