2017 (12) TMI 938

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....Technical) Shri V. Ravindran, Advocate for the appellant Shri B. Balamurugan, AC (AR) for the Respondents ORDER Per: Madhu Mohan Damodhar The facts of the case are that M/s. Shasun Chemicals and Drugs Ltd., the appellant herein, are manufacturers of bulk drugs falling under Chapter 30 of the first Schedule to the Central Excise Tariff Act (CETA), 1985. The appellants were clearing t....

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.... respectively. Original authority confirmed the rejection of refund claim on the appeals filed by the appellant to Commissioner (Appeals) were rejected vide the impugned orders both dt. 30.06.2008 . Hence these appeals. 2. On 1.11.2017 when the matter came up for hearing, on behalf of the appellants, Ld. Advocate, V. Ravindran made oral and written submissions which can be broadly summarized as....

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.... subject matter is already settled one and the recredit was in vogue at the material time. (iv) Ld. Advocate also submits that on the very issue in their own case for an earlier period, the matter has been held in their favour as reported in 2010 (254) ELT 346 (Tri.-Chennai) and 2010 (255) ELT 592 (Tri.-Chennai). 3. On the other hand, on behalf of department, Ld.A.R Shri B. Balamurugan....

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....le supplementary claim for refund as advised by the department. Since the initial claim was made within the time limit prescribed and since the department itself has chosen to allow a part of the rebate, supplementary claim filed by the appellants cannot be held to be time barred. As such, the impugned order is set aside and the authority below is directed to sanction refund of the balance amount,....