2022 (8) TMI 536

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.... appellant Sh. Ishwar Charan, Authorised Representative for the respondent ORDER Brief facts of the case are that the appellant is a registered manufacturer of M.S. Ingots, TMT Bars etc. They had availed cenvat credit of Rs.11,53,506/- on Cement, Asbestos Cement sheet, M.S. shape, MS channel, MS joist, MS Round, TMT bar, MS sheet, Beam, Plate etc. In the course of audit, Revenue objected to tak....

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....) and being unsuccessful, filed appeal before this Tribunal. This Tribunal vide Final Order No. A/56910/2017-SM (BR) dated 29.09.2017 set aside the impugned order and allowed the appeal with consequential relief. Thereafter, the appellant applied for refund of this amount of Rs.6,51,300/- vide letter dated 16.10.2019. The refund claim was rejected vide Order-in-original dated 22.01.2020 observing ....

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....ntage specified under Section 35F (required for the purpose of pre-deposit). It is further stipulated in para 3.2 that from the date of filing appeal, the amount deposited shall be deemed to be the date of pre-deposit under Section 35F. 5.1 Further, para 5 of the Circular mentions that when the appeal is decided in favour of the assessee, he shall be entitled to refund of the amount deposited alo....