2018 (11) TMI 1369

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.... Rule 5 of the CENVAT Credit Rules : (i) of Rs. 6,85,408/- on 01.02.2005, and (ii) of Rs. 5,30,063/- on 27,02,2005; on the CENVAT Credit which according to the appellant was lying unutilized for the quarters ending December, 2004 and March, 2005 respectively. The above CENVAT Credits pertained to the duty paid on fabrics purchased and exported after undertaking certain activities like unpackaging, removing dust, folding, labelling, packing, etc. 1.2 Undisputed but relevant facts inter alia are that : Two Show Cause Notices came to be issued by the Revenue proposing to deny the refund which culminated in two Orders-in-Original whereby the adjudicating authority rejected the same. Thereafter, the appellant preferred an appeal before the f....

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....see's appeal No. 30/2017 (CTA-I) (CN) dated 20.07.2017 before him by dismissing the assessee's appeal vide impugned Order-in-Appeal No. 70/2018 (CTA-I) dated 13.02.2018 and against this Order of the Commissioner of G.S.T. & Central Excise (Appeals-I), Chennai, the present appeal has been filed by the assessee. 2. Today when the matter came up for hearing, Ld. Advocate Shri. Ajay Kumar Gupta appeared on behalf of the assessee and Ld. AC (AR) Shri. S. Govindarjan appeared on behalf of the Revenue. 3. I have heard the rival contentions, perused the impugned Orders and have also gone through the Order of this Bench in the first round of litigation as well as the judgement of the Hon'ble High Court of Madras. 4.1 The Hon'ble Madras High Court....