2019 (4) TMI 1259

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....ri L. Nandakumar, AC (AR) for the Respondent ORDER The assessee is filed this appeal being aggrieved by the denial of refund upheld in the impugned order-in-Appeal dated 18.07.2018 passed by the Commissioner GST & Central Excise, Coimbatore. The short question is whether excess of duty paid towards the scrap generated is just an adjustment or a claim for refund for which, an application is r....

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....duty; that the appellant at the insistence of the department continued to pay the duty on the above scrap retained by the un-registered job worker and this according to the appellant, was accepted for over 20 years. It is the further case of the appellant that during the disputed period it by mistake paid duty under cenvat account on scrap cleared by the a registered job worker which had also suff....