2016 (12) TMI 599

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.... Mrs. Archana Wadhwa : The appellant is engaged in the manufacture of MS ingots, MS CTD/TMT bars of Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 filed a refund claim amounting to Rs. 38,55,348/- on account of excess payment of service tax made by them on inward freight during the period from March, 2008 to August, 2008. On perusal of the refund claim, it was observed that t....

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....t like cost of input. Therefore, a Show Cause Notice was issued to the appellant. After considering the submissions made by the appellant, the adjudicating authority has sanctioned the refund claim and ordered the same to be credited to Consumer Welfare Fund under Section 11B of the Central Excise Act, 1944. In appeal, the said order was upheld by the Commissioner (Appeals). 2. After hearing bo....