2023 (12) TMI 471

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....ct, 1985. They are also availing benefit of area based exemption Notification No. 39/01- CE dated 31.07.2001 whereby they are claiming refund in respect of the duty paid from the Personal Ledger Account (PLA) on their manufactured finished goods. In the facts of the present case they have purchased valves and availed cenvat credit there on and cleared as such by paying excise duty. On the clearance of such valves also they claimed refund under Notification No. 39/2001-CE dated 31.07.2001. The case of the department is that the refund under Notification No 39/2001-CE dated 31.07.2001 is available only in respect of manufactured goods whereas the appellant have wrongly availed the refund on the valve which is not a manufactured goods, therefo....

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....inputs in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. Therefore, the refund granted to the appellant under Notification No. 39/2001-CE dated 31.07.2001 which is not applicable to the removal of input as such, the said refund is correctly recoverable from the appellant. 4.1 As regard the plea made by the learned counsel that the demand is time barred as there is no suppression of fact, we find that the learned Commissioner ( Appeals ) has given finding as regard the invocation of extended period in para 11 which is reproduced below : - "11. In respect of the contention of the appellant that the inquiry was based on the statutory records like ER-1s and hence as all the information was within the knowledge of the departmen....