2018 (4) TMI 1112

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....araman, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent Per Bench Brief facts are that the appellants had filed a refund application pursuant to appeal order C.Cus. No. 949/2012 dated 22.8.2012 for the refund of an amount of Rs. 2,38,24,418/- being the CVD with applicable education cess on import of goods vide Bill of Entry dated 4.7.2011. In the refund ap....

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....s to non-availment of credit. Therefore, refund claim cannot be rejected on the ground that the appellant has availed credit. To support this argument, he relied upon the following case laws:- a. Girijapathi Reddy & Co. Vs. Commissioner of Central Excise - 2016 (344) ELT 923 b. Rashtriya Ispat Nigam Ltd. Vs. Commissioner of Central Excise - 2016 (44) STR 136 c. Mangal Textile Pvt. Ltd. Vs....

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....edit, the authorities below ought to have directed for verification of the same and granted refund. 4. The ld. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. He submitted that the appellant had given wrong declaration stating that they have not availed credit. Only when the availment of credit was brought to their notice, they contended to be have reversed it subseq....

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....ame. At the time of hearing, the ld. counsel for appellant has submitted that the appellant reversed the credit availed by them in October 2013 itself. That though the same was brought to the notice of the authorities below, the refund sanctioning authority proceeded to reject the refund stating that the appellant has availed CENVAT credit. Thereafter, appellants had issued a letter to the jurisdi....