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2022 (10) TMI 139
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....HNICAL) Shri N.K.Chowdhury, Advocate for the Appellant (s) Shri S.Mukhopadhyay, Authorized Representative for the Respondent (s) ORDER P.K. CHOUDHARY : The present appeal has been filed by the assessee, M/s. Corporate Ispat Alloys Limited, against Order-in-Appeal dated 19.03.2015 passed by the Ld. Commissioner (Appeals-II), Central Excise, Kolkata whereby he has rejected the appeal ....
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....w Cause Notice dated 16.05.2014 was issued wherein several discrepancies were pointed out. The said Notice was adjudicated vide Order dated 14.08.2014 wherein it has been inter-alia observed that the refund claim which was filed by the assessee was barred by limitation of time and that the assessee is not entitled to the refund of CENVAT Credit under Rule 5 of the Credit Rules for the reason that ....
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.... eligible to claim refund under Rule 5. The Ld. Advocate relied on the Tribunal's decision in the cases of - • Commr, Central Tax, Guntur vs. Cholayil Pvt. Ltd. 2019 (28) GSTL 469 (Tri. Hyd.) • Commr, C. Ex., Kanpur vs. Sabharwals Medicals Pvt. Ltd. 2017 (357) ELT 1171 (Tri. All.). 5. The Ld. Authorized Representative appearing for the Revenue reiterated the findings m....
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....vt. Ltd. (supra) and Sabharwals Medicals (supra) as relied by the Ld. Advocate and the issue is no longer res integra. In view thereof, there is no reason to deny the refund when the Appellant has availed drawback of only the customs duty portion and not of excise duty which facts are not in dispute. 9. Insofar as the aspect of time bar is concerned, we find that since no observation has been m....