2018 (2) TMI 689

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....rtikeya Narain, Advocate, for Respondent Per: Anil G. Shakkarwar The present appeal is field by Revenue is arising out of Order-in-Appeal No. NOI/SVTAX/000/APPL-I/237/2016-17 dated 24/11/2016 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. The brief facts of the case are that respondent filed a claim for refund amounting to Rs. 2,62,907/- on 26/08/2015 under Rule 5 of the....

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.... and therefore relying on precedent ruling by Hon'ble High Court of Madras in the case of Ford India Pvt. Versus Commissioner of Central Excise reported at 2011 (272) E.L.T. 353 (Madras), Commissioner (Appeals) dismissed the appeal filed by Revenue. Feeling aggrieved by the said order, the Revenue preferred present appeal before this Tribunal. 3. Heard the contentions of both the parties and pe....