2018 (1) TMI 54

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.... Shri Pawan Kumar Singh, Supdt. (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - This appeal arises from Order-in-Appeal No. NOI/EXCUS/000/APPL/120/14, dated 30-5-2014 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. Heard the parties. 3. The brief facts of the case are that appellant being an exporter of goods, which is manufactured....

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....f the appellant herein, following the ruling of this Tribunal in the case of CCE, Bangalore-III v. Motherson Sumi Electric Wires reported at 2010 (252) E.L.T. 543 (Tri.-Bang.) and also other decisions. Further observing that Rule 5 of Cenvat Credit Rules, 2002 is a beneficial legislation and revenue officers have no jurisdiction to curtail it and find reasons for non-adjustment or non-utilization ....

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.... said show cause, appellant have been asked why refund claim should not be rejected. The said refund claim was adjudicated vide Order-in-Original dated 7th February, 2014 and the refund claims rejected in part. Thereafter, the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order upheld the allowability of refund claim in full but denied the interest on the refun....