2017 (1) TMI 698

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.... Dr. D.M. Misra This is an Appeal filed against Order-in-Appeal No. 18/2013(Ahd-I) CE/AK/Commr(A)/Ahd, passed by Commissioner of Central Excise-AHMEDABAD-I dated 20/03/2013. 2. Briefly stated the facts of the case are that alleging that the appellant had availed inadmissible credit of Rs. 28,66,666/- a Show Cause notice was issued to them for recovery of the same with proposal for penalty. O....

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....e appellant filed an Appeal before the Learned Commissioner (Appeals), who in turn, rejected their Appeal. Hence the present Appeal. 3. The Learned Advocate for the appellant submits that since the department has erroneously adjusted the rebate claim of Rs. 28,68,666/-, though sanctioned on 08-10-2010/25-10-2010 but not paid to them, therefore, on their success in the Appeal against the confirm....