2016 (12) TMI 151

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.... vide Final Order No. 408/2000 dated 15.03.2000, held that the activity undertaken by the appellant does not amounts to manufacture. The appellant filed refund claim of Rs. 45,40,149/- on 31.03.2001 for the period 05.05.1997 to 31.03.1998. A show cause notice dated 04.08.2001 was issued proposing to reject the refund claim of duty of Rs. 28,28,449/- paid through Cenvat Credit. The said refund claim was rejected vide order dated 04.01.2002, on the appeal before the Id. Commissioner (A), it was held that the refund is admissible to the appellant as no proceedings to recover the Modvat Credit have been initiated by the Revenue but rejected the refund claim on the ground of unjust enrichment. The said order of Ld. Commissioner (A) was challenge....

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....arties and considered the submissions. 6.  In the earlier order of this Tribunal 26.10.2004 this Tribunal remanded the matter back with the following observations. 2. We find that in this case the lower authorities had not gone into the issue whether burden of duty has not been passed on to the customer. This fact requires factual clarification of the evidence produced by the appellant. In these circumstances, we find that it is fit case for remand. The matter is remanded to the adjudicating authority for deciding afresh after affording an opportunity of hearing to the appellant. the appeal is disposed of by way of remand. Vide order dated 27.05.2004, the Ld. Commissioner (A) has already held that the refund is admissible to t....

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.... ADDRESS OF DIVISION COMMISSIONARATE READING NO. AND SUB HEADING NO. NAME OF EXCISABLE COMMODITY DATE & TIME OF ISSUE OF INVOICE : : CUSTOMER NAME & ADDRESS! (Rule 52A and 173G) : Range Jagar, Court Nord, JAGADIR fart Place, AMOALA CITY. (HARYANAI Building, NEW DELHI 1 R.O. NO. ECC NO. 8547,00.3218:00:38:00 TRIPLICATE FOR (CENTRAL EX : 209 / CHIP, 38/32/30/YOCL / JA Dated 5.6.07. Awaitech P.L.A. No. 1/03/06/97 Calle Jointing Kit. Nesinous Cement Sealepts (Caulking Compounds). Ahil Corrosive Preparation. 7.7.97 - 14.00) Executive Engmeer Elechicly Urban Distobiction Divinio (FResidency) L ESCK NOW ECC NO.: CST NO. & DATE: LESU UPSEB LUCKNOW INVOIC....