2017 (6) TMI 1140

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..... was engaged in the manufacture of Yeast. Yeast was fully exempted through Notification No.3/2006-CE dated 01/03/2006. on 07/03/2006 Officers of Central Excise Division, Sitapur visited the factory premises 2344/09 of the appellant. As per the direction of Superintendent of Central Excise (Preventive) appellant paid Rs. 47,49,715/- under protest through TR-6 Challan No.12/2005-06 dated 22/03/2006 and the same was debited by PLA Entry No.34-35 dated 22/03/2006 respectively through Cenvat credit of Central Excise duty paid on the inputs lying in the stock and inputs in work in progress as on 01/03/2006. Subsequently through letter dated 06/03/2007 they submitted application for refund of the said amount of Rs. 47,49,715/- to Superintendent o....

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.... Aggrieved by the said Order-in-Appeal dated 11/05/2009 appellant has filed this appeal before this Tribunal. 3. Heard the Id. Counsel for the appellant, who has submitted that with effect from 01/03/2006, the goods manufactured by them were fully exempted under Notification No.3/2006-CE dated 01/03/2006. He, further, submitted that Rs. 47,49,715/- was paid under protest through TR-6 Challan No.12/2005-06 dated 22/03/2006 and the same was debited by PLA Entry No.34-35 dated 22/03/2006 respectively. The said amount was claimed as refund. Simultaneously, on 28/02/2007 a Show Cause Notice was issued to them directing them to reverse Cenvat credit attributable to inputs lying in the stock and inputs in work in progress as on 28/02/2006. He, ....