2016 (11) TMI 158

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.... Nagaraj M.S., Advocate For the Respondent ORDER The present appeal has been filed by the Revenue against the Order-in-Appeal passed by the Commissioner (Appeals) vide his Order dated 29.10.2012 vide which the Commissioner (Appeals) has allowed the claim of refund of the respondent. Briefly the facts of the present case are that the respondent-claimant is registered under the category of 'Go....

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....before the Commissioner who vide his order dated 29.10.2012 set aside the Order-in-Original on the ground that there is no dispute that the refund applications were filed on 30.06.2009 which is totally acknowledged by the department and admitted by the original authority in para 2 of show-cause notice and adjudication order and further by relying upon the decision in the case of Rubber Wood India ....

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....e filing of letter is admissible only for refund of pre-deposit. For refund of any other amount, refund should be filed in proper form as per para 6 of Chapter 9 of CBEC Manual. She further submitted that the impugned order is not sustainable in law. 4.  On the other hand the learned counsel for the respondent strongly defended the impugned order and submitted that it is incorrect that onl....

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....) IGP Engineers Pvt. Ltd. Vs. CC, Chennai - 2008 (232) E.L.T. 481 (Tri.-Chennai) f)  Angiplast Pvt. Ltd. Vs. CCE, Ahmedabad - 2010 (19) S.T.R. 838 (Tri.-Ahmd.) 4.1.  In this regard it is necessary to quote para 12 of the impugned order where the Commissioner (Appeals) has observed as under: "12.  I also find the department has sanctioned refund of Rs. 43,83,725/- vide Order....