2017 (4) TMI 1396

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....urag Kapoor & Sh. Hemant Bajaj, Advocates for the Respondent-assessee JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeal by the department against the order in appeal No. 170-174(AK)CE/JPR/2016 dated 16.09.2016 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Jaipur. 2. The brief facts of the case are that during the period under consideration (October ....

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....redit under Rule 5 of the Cenvat Credit Rules, 2004, but the same was denied by the Commissioner. However, the Commissioner in appeal vide order dated 16.09.2016 allowed the appeal filed by the respondent to allow the refund under Rule 5 of the Cenvat Credit Rules. Being aggrieved, department has filed the present appeal. 3. With this background, we heard Sh. Dharam Singh, ld. AR for the Revenue ....