2022 (11) TMI 149

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....IR , MEMBER ( JUDICIAL ) Shri. S J Vyas and Shri. Rahul Gajera ( Advocates ) for the Appellant Shri. Tara Prakash , Assistant Commissioner and Shri. J. A. Patel , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that during the audit of the appellant's records, it was observed that the appellant have availed the service of Ocean freight. As per the....

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....oner (Appeals), who also conquering with the views taken by the Lower Authority upheld the Order-In-Original. Therefore, the present appeals filed by the appellant. 2. Shri S J Vyas, and Shri Rahul Gajera appeared for the appellants. Shri S J Vyas Learned Counsel submits that in this case the charge of suppression of fact has not been decided, therefore, there is no suppression of fact, on that a....

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....Revenue in the matter of KKALPANA INDUSTRIES INDIA LIMITED and Shri R P Parekh, Learned Superintendent (Authorized Representative) appeared for the Revenue in the matter of NILKAMAL LTD, they reiterate the findings of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. The Cenvat credit was denied by the Lower Authorities on the ground....

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.... and presumption, hence, the same is not sustainable. Since, there is no suppression of fact, Rule 9(1)(bb) is not applicable as held in the judgment cited by the Learned Counsel, accordingly, the appellants are entitled for the Cenvat credit. As regard, the cash refund of the said amount, even though there is no provision under Section 11B but as per special provision under Section 142(3) of CGST....