2017 (8) TMI 1213

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....), for the Respondent. ORDER Per: Bench The issue arising for consideration in these appeals being the same they are heard together and disposed by this common order. 2. The appellants are aggrieved by the rejection of refund claims to the extent of Rs. 2,36,10,428/- & Rs. 60,02,387/-pertaining to the period prior to 01.04.2000. The appellants are engaged in manufacture of tyres which ....

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....tted that for different period for the same issue the Tribunal vide judgment reported in 2004 (164) ELT 202 (Tri.-Chen.) and 2004 (171) ELT 465 (Tri.-Bang.) had allowed the refund in favour of the appellants. That thereafter, F.No. 341/21/2004/TRV dated 28.9.2004, the Cenvat Credit Rules 2002 was amended retrospectively with effect from 01.03.2003, to restricting utilization of credit of additiona....

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....ove has allowed the refund in respect of AED (GSI) paid by the appellant. However, the Tribunal while passing the above orders, took cognizance of the Board's Circular No.701/17/03-CX dated 12.03.2003 and 702/18/2003-CX dated 13.03.2003, which clarified that refund of AED(GSI) is leviable on the finished product. Thereafter, the situation has changed by the Notification introducing amendment of Ce....