2017 (6) TMI 938

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....ie) Advocate, for Appellant Shri Pawan Kumar Singh, Supdt (AR),  for Respondent ORDER The present appeal is filed by the appellant-assessee against Order-in-Appeal No. 141/CE/APPL/NOIDA/06 dated 16/10/2006 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2.   The issue in this appeal, filed by the appellant-assessee who are manufacturer and exporter, ....

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....rest on refund excess granted earlier, have been rightly adjusted. 5.   So for the next issue is concerned, regarding the amount of Rs. 20,78,153/-. The said amount has got two parts: - "Rs.17,35,197/- which was earlier ordered to be debited, with respect to earlier refund but the said amount was short debited and accordingly, we find that the said amount have been directed to be a....