2018 (2) TMI 544

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....A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. These two appeals are filed one by the assessee and another by the Revenue challenging the same order-in-appeal passed by the Commissioner of Central Excise (Appeals) Ahmedabad. Briefly stated facts of the case are that the appellant an 100% EOU filed cash refund of accumulated cenvat credit of Rs. 64,78,444/- for the quarter October 20....

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....99,622/- and Rs. 281,245/-. However, he has upheld the Order of the adjudicating authority restricting the refund amount to Rs. 45,91,457/- for the quarter Oct.2012 to Dec.2012. 3. As far as the Revenue's appeal is concerned, the Ld. Commissioner (Appeals) while allowing credit of Rs. 6,99,621/- relating to service tax paid on various services mentioned at para 3 of the impugned order, he has ana....

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....T., LTU, Mumbai - 2016 (45) STR 383 (Tri.-Mumbai). In the result, Revenue's appeal being devoid or merit accordingly, rejected. 5. As far as the assessee's appeal is concerned, challenging the restriction of the cash refund to Rs. 45,91,457/-, I find that the Ld. Commissioner(Appeals) held that the amount mentioned in serial No.3 of form A filed under Rule 5 of the Cenvat Credit Rules, 2004 read ....

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.... claimed as refund, [amount shall be less than the minimum of (10), (12) and (13) in case of goods or the minimum of (11), (12) and (13) in the case of services]" On reading of the above Sr. No.14 of Form A of Notification No.27/2012-CE(NT) dated 18.06.2012, I find that the minimum amount of Rs. 45,91,457/-, and as the above Notification is prescribed by the Board, the contention of the appellant....