2019 (1) TMI 699

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..... Biswas, Suptd. (A. R.) ORDER PER SHRI P.K.CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Transmission Hardware fittings used in High Tension Power Transmission lines classifiable under Chapter 73 & 76 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant sells its products to various State Electricity Boards a....

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....so paid Rs. 30,000/- in cash on account of interest vide GAR-7 Challan No. 50473 dated 26/02/2013. 3. Being aggrieved, by the O.I.O. dt. 13/03/2014, the Revenue filed the appeal before the First Appellate Authority against the Order-in- Original No. R/01/C.Ex./Refund/Behala/Kol-V/13-14. 4. The Ld. Commissioner (Appeals) allowed the appeal filed by the Department by setting aside the Order-in....

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....eutral situation since the appellant discharges its duty liability in cash as well as through Cenvat Credit account. The Ld. Advocate strongly contended that the impugned order is erroneous inasmuchas the Lower Appellate Authority has not only disallowed the refund but directed the appellant to pay back the cash refund along with interest. If this is to be done without crediting equivalent amou....