2018 (8) TMI 604

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....D.M. Misra This is an appeal filed against the Order-in-Appeal No. PUN-EXCUS- 001-APP-833-2017-18 dt. 16.12.2017 passed by the Commissioner (Appeals-I Central Tax. Pune. 2. Briefly stated the facts of the case are that the appellant had filed cash refund of accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004, for an amount of Rs. 3,43,000/-. The refund claim sanctioned to the....

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....ng aside the penalty, but rejected their request for crediting the cenvat credit in their account. 3. Ld. Advocate for the appellant submits that initially inadvertently they have filed cash refund of Rs. 64,087/- of accumulated cenvat credit availed on inputs used in providing export of parts of boiler beyond the time limit prescribed for claiming refund under Rule 5 of the Cenvat Credit Rules, ....