2018 (12) TMI 1423

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....AL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The rebate claim of the petitioner has been rejected by the Commissioner (Appeals) on the ground that the EOUs do not have option to pay duty and thereafter claim rebate of duty paid. Mr. Paritosh Gupta, learned advocate for the petitioner, invited the attention of the court to various orders passed by the revisionary authority, whereby....

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....as to come into force with effect from 01.07.2017 and the Cenvat credit would have become infructuous, the petitioner suo motu took the credit of such amount and thereafter, sought permission to withdraw the revision application. However, the revisionary authority has held that taking suo motu re-credit on part of the petitioner is illegal and has directed the original adjudicating authority to....