2016 (1) TMI 1180

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...., Authorised Representative for the respondent. Order Per: Sulekha Beevi, C.S. The appellants are engaged in the manufacture of MS ingots, TMT bars and are registered with Central Excise department. They are availing CENVAT credit facility. 2. It is the case of the appellants that the Range Officer vide letter dt. 12/10/2009 directed the appellants to pay an amount of Rs. 10,80,843/- a....

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.... refund claim alleging that the credit availed on MS items is not admissible. The appellants did not file any reply. The matter was adjudicated and the original authority rejected the refund claim. The appellants filed appeal before the Commissioner(Appeals) who vide the order impugned herein upheld the order of rejection of refund passed by primary authority. Being aggrieved, the appellants have ....

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....and contended that the refund claim has been rightly rejected. 5. On perusal of records, it is seen that department has not issued any show-cause notice proposing to deny the credit taken on MS items. The appellants reversed the credit pursuant to a letter issued by Range Officer. The same was reversed under protest and thereafter they filed a refund claim. A show-cause notice was then issued p....