2017 (12) TMI 960

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....- For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 27.06.2014 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal filed by the department and upheld the order-in-original. 2. Briefly the facts of the case are that the respondent is holding a Central Excise Registration as a manufactu....

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....sed the records. 5. Learned AR for the Revenue has submitted that the impugned order is not sustainable in law as the same is contrary to the provisions of law and the rules. He further submitted as per Rule 14 of CCR, 2004, when Cenvat credit has been taken or utilized wrongly, the same along with interest has to be recovered but in this case, the assesse did not pay the interest which he is l....

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....spondent that the appeal is preferred under 35E (4) of the Central Excise Act, 1944 and hence not maintainable in law is not acceptable as the appeal provisions under Finance Act, 1944 corresponds to the Section 35E under Central Excise Act and the issue involved in the present appeal relates to Central Excise also. Coming to the other aspects, I find that M/s. AVT Mc Cromick Ingredients Pvt Ltd.,....

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....are technical in nature. It has been held by the CESTAT West Zonal Bench, Ahmedabad in the case of Appeal No.E/5 & 14/2010 (Commissioner of C. Ex. Vs. Dishma Pharma & Chemicals Ltd. 2011 (21) STR 246 (Tri.-Ahmd) that the refund cannot be denied on technical grounds. I therefore hold that the impugned order granting refund is correct and the appeal is liable to be rejected." 7. Further, I also f....