TaxTMI 
TaxTMI 
2018 (8) TMI 783
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....venue 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 a view that they are required to reverse....
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....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/- and rejected the amount of refund of amounting....
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....al 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 the amount was being paid by the appellant in term....