2021 (3) TMI 678

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.... Representative for the Respondent ORDER Present is an appeal against the Order-in-Appeal No. 262 (CRM)/CE/JPR/2019 dated 13.09.2019/ 24.09.2019. The relevant facts for the disposal are as follows:- 2. The applicant was engaged in manufacturing of "Galvanized Transmission & Communication Tower Parts". The appellant filed a refund claim amounting to Rs. 3,10,312/- before the Competent Authority ....

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....appellant is before this Tribunal. 3. Heard Shri Alok Kumar Kothari, learned Advocate for the Appellant and Shri Yashvir Singh, learned Departmental Representative for the respondent. 4. It is submitted on behalf of the appellant that the amount in question is unutilized balance of PLA accumulated till 30 June, 2017 which has no meaning in GST Era with effect from 1st July, 2017. Because of no f....

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.... of Central Excise, Chandigarh vs. M/s. Doaba Co-Operative Sugar Mills reported in 1988 (37) ELT 478 (S.C.). Impressing upon the correctness of the decision, appeal is prayed to be dismissed. 6. After hearing both the parties, I observe that the amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is the subject matter of refund under Section 11 B. Kee....