2019 (1) TMI 1746

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....dt. (AR) for the Revenue Shri Devaraj Sahu, Adv. for the Respondent (s) ORDER The present appeals are filed by the Revenue against the Orders-in-Appeal Nos.04/GHY/CE(A)/GHY/2009 dated 14.08.2009 & 05/GHY/CE(A)/GHY/2009 dated 17.08.2009. 2. The two respondents had set up manufacturing units in the State of Arunachal Pradesh and were availing the benefit of Area Based Exemption under Not....

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....ng the orders passed by the ld.Commissioner (Appeals) is that the jurisdictional Assistant Commissioner should not have sanctioned the refund claimed under Notification No.33/99-CE dated 08.07.1999, in view of the fact that DGCEI, Kolkata Zonal Unit, had investigated certain allegations against the respondents alleged wrong availment of cenvat credit by the respondent. 5. The Revenue is represe....

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....mption under Notification No.33/99-CE dt. 08.07.1999 and the jurisdictional Assistant Commissioner sanctioned the refund claims under the said Notification from time to time. The refunds granted are sought to be challenged through these appeals. But the only ground cited by the Revenue is that the Assistant Commissioner sanctioned the refunds, which were not proper in view of the subsequent invest....