2020 (5) TMI 472

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....or the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein part refund has been granted to them and refund of Rs. 4,97,809/- was held not admissible to them. 2. The appellant is engaged in the manufacture of tyres and availed certain cenvat credit, during the period 01.04.2004 to 31.....

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.... said order was challenged before the Commissioner (Appeals) who held that as various demands for calculation are pending, therefore, the appeal is premature and liable to be set aside. Against the said order, appellant is before me. 3. Heard the parties. 4. On perusal of the record, I find that while entertaining the refund claim, the adjudicating authority has observed that refund claim of....