2022 (3) TMI 188

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....ent ORDER This appeal is directed against the order of the Commissioner (Appeals) whereby the he upheld the order of the original authority rejecting the refund claim of an amount which was reversed as Cenvat Credit on Outward GTA. The appellant has sought refund of the amount which they have taken as Cenvat credit on Outward GTA on the objection raised by the Audit. Subsequently they realized t....

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....9) GSTL 337 (SC). Therefore, the appellant filed the present appeal. 2. Shri Uday B Kadu, Learned Counsel appearing on behalf of the appellant submits that even though the appellant have reversed the Cenvat Credit on the audit objection and subsequently, when they realize that on merit they are entitled for the Cenvat credit they filed a refund claim therefore the same could not have been rejecte....

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....the documents submitted by the appellant but citing the judgment of the Hon'ble Supreme Court in the case of Ultratech Cement Ltd rejected the appeal. We find that as regard merit of the case the fact that the sale of goods in relation to which they incurred the expenditure of outward transportation is on FOR sale and the freight amount is included in the price of the goods on which excise duty wa....