2022 (12) TMI 1186

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.... Shri Gopi Raman, Authorised Representative for the respondent ORDER This appeal has been filed by the appellant /assessee on the ground that the refund amount has not been calculated properly and has been granted less amount of refund, calculated by the Revenue. 2.  The brief facts are that the appellant is a manufacturer of tower material. They were also engaged in trading of goo....

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....llan dated 16.02.2015.  4.  Thereafter, the appellant/assessee filed refund claim of Rs.9,22,156/- (Rs.6,15,430/- plus interest of Rs.3,06,726/-) on 25.01.2016 calculated as follows:-   Period Principal Amount Interest ANNEXURE-A (Trading Sales 2011- 2021) April 11 to March-12 162916 89240 ANNEXURE-B (Trading sales 2012- 2013) May-12 ....

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....rsed over and above the proportionate credit is to be refunded to them. The claim was within  limitation and provisions of unjust enrichment do not apply on such payment of amount under Rule 6 of Cenvat  Credit Rules. However, the above amount claimed  on this account shall be subject to verification  by lower  authority  as in the proceedings, the calculations of Rs.....

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....he additional claim made in Feb., 2019, as time barred.  Accordingly, refunded the excess amount, which was earlier reversed along with interest calculated at Rs.5,75,265/- as mentioned in para 7 of the order-in-original. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). 8.  Vide impugned order-in-appeal dated 26.05.2020, the Commissioner (Appeals) uph....