2016 (1) TMI 1198

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....Commissioner (AR) for the respondent Order Appellant, M/s Raymond Ltd, having paid tax of Rs. 24,86,657/- on 'freight charges' for the period from 16th November 1997 to 1st June 1998, under the retrospective amendment of Finance Act, 2000, following notice issued by Additional Commissioner of Central Excise, Nasik, sought refund on the basis of adjudication order which, relying on notification n....

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....2015. Aggrieved by that denial, the appellant is before the Tribunal. 4. Heard both the sides. The issue can be decided on the basis of facts. Notwithstanding the various orders issued at different times, the appellant's claim for refund arise from refund application dated 8th September 2004 following the dropping of the original demand vide order no. 228/2004 dated 30th August 2004.  Undoub....