2019 (9) TMI 578

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....R The present appeal is directed against the impugned order dated 25.3.2019 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is manufacture of sugar and is manufacturing both dutiable as well as non-dutiable / exempted goods and had availed credit on the common inputs used for bot....

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....e CCR. After considering the reply of the appellant, the refund claim was rejected for being hit by limitation. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the same. 3. Heard both the parties and perused the records. 4. Learned counsel appearing for the appellant submitted that the impugned order is not sustainable in law as the same has be....

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.... each month. e. Where the amount under Clause (d) is not paid by the 30th June of the succeeding financial year, the assessee shall pay the amount with interest. f. Where the assessee has paid excess amount on a provisional basis, then the assessee shall be eligible to take credit." 4.1 He further submitted that Rule 6(3A) has provided the time limit under clause (d) and (e) for payment of di....

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....in a case, where duty of excise is paid provisionally under this Act or the Rules made thereunder, the date of adjustment of duty after the final assessment thereof. He further submitted that the 'relevant date' in the case of the present assessee is date of final adjustment i.e., 30.11.2017 and that duty paid should be considered as the relevant date and if that date is considered as the 'relevan....