2016 (11) TMI 778

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....pondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. P-I/443/05 dated 30.11.2005 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the appellant filed refund claim of Rs. 11,12,503/- on the ground that the show-cause notice dated 4.9....

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....the appellant consist of benefit, which are eligible to the appellant in respect of the production of the value of unbranded goods, export and CT-3 clearances and not claimed MODVAT credit etc. It is her submission that if these are excluded, they are not required to make such payment of the duty and having paid this amount of Rs. 11,12,503/- the refund should be sanctioned to them. It is also the....

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....uted that show-cause notice dated 4.9.1996, wherein demand of Rs. 24,01,417/- was raised on adjudication has attained finality in the hands of the Apex Court. The show-cause notice was adjudicated and demands were confirmed by the Commissioner of Central Excise , Pune; the said order of the Commissioner was affirmed by the CEGAT, Mumbai, that order is also upheld by the Apex Court on an appeal fil....