2017 (8) TMI 885

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....t. Mrs. Ezhilmathi, AR, for the Respondent. ORDER The present appeal is directed against the impugned order dated 25-8-2014 passed by the Commissioner (A) whereby the Commissioner (A) has denied the refund in respect of invoices wherein the address is wrongly mentioned and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is engaged in t....

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....ized that they are not liable to pay the same, they filed the refund claim. The Asstt. Commissioner issued a show cause notice proposing to reject the refund claim. Aggrieved by the said order, the appellant filed the appeal before the Commissioner (A) who allowed the appeal partly but denied the Cenvat credit of Rs. 38,448/- for the reason that the said credit was availed on the basis of invoices....

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....pplier and the appellant. Immediately when the error was pointed out, it was brought to the notice of the input supplier who sent a letter saying that indicating the door number as 242 instead of 424 as a clerical error. Learned counsel further submitted that the amount has been paid to the input supplier and accounted for in the records and therefore he is entitled to Cenvat credit and denial of ....