2016 (11) TMI 1272

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....hri. Sanjay Hasija, Superintendent (A.R.) for the Respondent Order The fact of the present case is that the appellant are engaged in the manufacture of excisable goods i.e. Pressure Cooker. The appellant cleared the manufactured goods to the depot for the purpose of sale. The goods manufactured by the appellant are assessed duty under Section 4A of the Act. Appellant used duty paid packing m....

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....eing amount of credit availed on packing material. The said proceedings by way of show cause notice, Order-in-Original and Order of the Commissioner(Appeals) travelled up to CESTAT. CESTAT vide order No. A/30/C-1V/SMB/2008 dated 2-1-2008 held that Cenvat credit of master cartons will be available to the appellant for the period from 13-5-2003 onwards and remanded the matter to the Adjudicating aut....

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....Revenue, aggrieved by the impugned order, appellant is before me. 2, Shri. Mihir Mehta, Ld. Counsel for the appellant submits that refund is against Cenvat credit which on dispute was reversed and subsequently on succeeding, claimed as refund. This is not case of refund of excise duty paid on finished excisable goods whereas it is refund claim of Cenvat credit therefore unjust enrichment is not....

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..... Chandigarh Vs. Modi Oil & General Mills [2007(210) ELT 342 (p&H) (g) Chitali Distillery Ltd Vs. Commissioner of C. Ex. & Cus., Aurangabad[2010(257) ELT 572(TH. Mumbai)] 3. On the other hand, Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and pe....