2019 (11) TMI 51

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....t Raval, Advocates, for the Appellant Shri Ajay Kumar, Additional Commissioner, Authorised Representative for the Respondent ORDER PER: DR. D.M. MISRA This is an appeal filed against order-in-appeal No. PI/VSK/251/09 dated 30.11.2009 passed by Commissioner of Central Excise (Appeals), Pune-I. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufactu....

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.... the disputed amount. On 03.08.2006, the appellant reversed the credit under protest and filed a refund clai8m for Rs. 77,34,708/- on 29.09.2006. On 26.09.2007, the Assistant Commissioner refunded Rs. 11,23,652/- out of the said amount and the appellant was issued a show cause notice to reject the refund claim of Rs. 66,11,056/- on the ground of limitation and unjust enrichment. The appellant resp....

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....nt, submits that the present refund claim of Rs. 58,28,436/- which was paid by them during the course of provisional assessment relates to inter-unit transfer of the manufactured goods. It is his contention that the burden of duty has not been passed on to the customers and in support they have placed the certificates of Cost Accountants indicating that the burden of duty has not been passed on. A....

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.... and perused the records. 6. We are constrained to note that this is the third round of litigation before this Tribunal. On finalization of provisional assessment, the appellant was directed to take credit of the excess amount of Rs. 77,34,708/- paid during the assessment year 2002 to 2003 in their cenvat account. Later, the credit amount was directed to be reversed by the order of this Tribuna....