2022 (3) TMI 507

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....ent(AR) for the respondent ORDER The brief facts leading to the present appeal, which are relevant for my consideration, are that the appellant is a 100% EOU engaged in the manufacture and export of tea bags and packet tea; they had filed refund claim dt. 18/09/2015 for an amount of Rs. 14,11,916/- for the period April 2015 to June 2015 under Notification No.27/2012-CE(NT) dt. 18/06/2012 for ref....

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.... in their cenvat credit account as on 15/09/2015. The Commissioner(Appeals), Central Tax, Central Excise and Customs, Cochin, vide the impugned Order-in-Appeal No.COC-EXCUS-000-APP-216-2020 dt. 28/07/2020 has rejected the refund claim and hence the appellant is before this forum. 2. Heard Shri Abraham Markos, learned advocate for the appellant and Shri Rama Holla, learned Superintendent(AR) for t....

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....atter is sent back to the file of the adjudicating authority who shall verify the inadvertent error which is not disbelieved by the First Appellate Authority, who shall also verify the closing balance in the cenvat credit as on the date of appellant's claim, as appearing in the appellant's books. 4. In view of the above, the impugned order is set aside and the appeal is allowed by way of remand. ....