2020 (5) TMI 2

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.... Shri N. Rabeen Jayaraman, Advocate for the Appellant Ms. Sridevi T, Authorized Representative for the Respondent ORDER Brief facts are that the appellants filed refund claims under Rule5 of Cenvat Credit Rules, 2004. After due process of law, the original authority allowed part of the refund and disallowed major portion of the refund claimed. On appeal, the Commissioner (Appeals) upheld the r....

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..... 3. The learned Authorised Representative Ms. Sridevi T supported the findings in the impugned order. 4. On perusal of facts on record, it is seen that part of the refund claim was rejected for the reason that it is time-barred. The appellant has submitted that they are not contesting the refund claims which have been rejected on the ground of time bar. With respect to other issues which are co....