2018 (8) TMI 783

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....mar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: As per facts on record, the appellant is engaged in the manufacture of sugar and molasses and were availing the benefit of Cenvat credit of duty paid on input, capital goods and input services. It is seen that inasmuch as the appellant was selling the electricity generated in their plant to UPPL, Revenue entertained ....

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....the assessee's own case and vide Order-in-Original dated 17.11.2016, the demand raised against the assessee on the said ground was dropped. 3. As a consequence of dropping of demand, the appellant filed a refund claim on 01.12.2016, to the extent of Rs. 30,02,178/-. While adjudicating the said refund claim, the original adjudicating authority allowed the same to the extent of Rs. 26,23,605/- an....

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.... seen that the appellant had taken a categorical stand before Commissioner(Appeals) that the amount was being paid by them under protest and as such limitation would not apply, but the appellate authority did not consider the said plea of the assessee and rejected the claim as barred by limitation. Hence the present appeal. 5. The ld.Advocate appearing on behalf of the appellant submits that th....