2017 (9) TMI 1000

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....the impugned order wherein the Ld. Commissioner (A) allowed the refund claim filed by the respondent under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.06.2012 for the cenvat credit remained un-utilised in their cenvat credit account. The part of the refund claim was sanctioned by the adjudicating authority and the refund of Rs. 16,79,753/- was rejecte....

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....f the said services prior 01.04.2011. He further submits that period 01.04.2011, the activity related to business has been deleted from the statute. 4.  None appeared on behalf of the appellant. Considering the fact that the issue involved in the narrow compass 01.04.2011, therefore, the appeal is taken up for disposal on merits. 5.  Heard the ld. AR. 6.  The issue before m....