2021 (10) TMI 849

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....Tamanna Alam, Authorised Representative for the respondent. ORDER Heard both the parties. 2. By the impugned order-in-appeal dated 9.3.2018 relating to the dispute for the period prior to 30.06.2017 (i.e. prior to GST regime ), the appellant had made a pre-deposit pending litigation of Rs. 75,63,721/- on 16.05.2012. Subsequently, the appellant/assessee was successful in appeal before the Commis....

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....hat this credit was reflected in their ER-I Return and the appellant /assessee was free to utilise it. Under such facts, there is no error in the order of the Joint Commissioner dated 3.9.2015, granting refund by way of cenvat credit. 5. Ld. Commissioner further vide impugned order granted liberty to again approach the court below for refund of the amount in cash. 6. Ld. Counsel for the appellan....