2021 (7) TMI 163

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....tative (A.R.) for the Respondent ORDER The only issue involved in the present appeal is refund under Rule 5 of the CENVAT Credit Rules, 2004. 2. When the matter was taken up for hearing, Shri T.R. Ramesh, Learned Advocate, appeared for the assessee-appellant and Ms. K. Komathi, Learned Authorized Representative, appeared for the Revenue-respondent. 3. I have heard the rival contentions, peruse....

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....f the Central Excise Act, 1944 read with Notification No. 27/2012-C.E.(N.T.) as amended, holding that the same shall lapse in terms of first proviso to Section 142 (3) of the C.G.S.T. Act, 2017, which order came to upheld by the First Appellate Authority vide impugned Order-in-Appeal No. 149/2018 (CTA-II) dated 31.03.2018. Aggrieved by the same, the assessee has preferred the present appeal before....

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.... from the end of the quarter. 5. During the course of arguments, Learned Advocate for the appellant relied upon the decision of the Hon'ble jurisdictional High Court in the case of Commissioner of C.Ex., Coimbatore v. M/s. GTN Engineering (I) Ltd. reported in 2012 (28) S.T.R. 426 (Mad.), which has been referred to by the Hon'ble High Court of Karnataka in M/s. Suretex Prophylactics India Pvt. Ltd....