2018 (9) TMI 244

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.... 2. This is an appeal filed against order-in-appeal No. PUN-EXCUS-001-APP-1114-17-18 passed by the Commissioner of Central Excise, Pune. 3. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of corrugated box and on export of their finished goods, they filed refund claims for the quarter April - June 2016 and July - September 2016, on 24.4.2017 involving a t....

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....ty, they reconciled the eligibility of refund of accumulated cenvat credit for each quarter and consequently, the refund was sanctioned. He has vehemently argued that there was mere difference of Rs. 317/- if the condition (d), (e), (g) of the notification is considered. 5. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. I find that even though the co....