2025 (11) TMI 122

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....rihar, Superintendent, Authorised Representative for the Respondent ORDER Learned counsel for the appellant has submitted that they had filed application for refund of accumulated cenvat credit amounting to Rs.1.60 crores under Notification No.27/2012-CE(NT) dated 18.06.2012 issued under Rule 5 of Cenvat Credit Rules, 2004. Original authority through order-in-original dated 18.01.2018 reject....

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.... rejected refund of Rs.15,13,432/-, even after stating in order dated 10.12.2020 at para 25 that order-in-appeal dated 30.05.2019 was accepted by the department on 03.09.2019. Appellant preferred appeal against the order of original authority, dated 10.12.2020 which was decided through impugned order-in-appeal dated 21.04.2021 through which learned Commissioner (Appeals) has remanded the matter to....

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....n appealed against by Revenue since it had set aside the original authority's order and allowed the appeal. The said appeal before the said Commissioner (Appeals) was for grant of refund and he had allowed the appeal. However, Revenue has accepted the said order. After accepting that order, the Deputy Commissioner did not have any jurisdiction to reject any part of the refund. Further, learned Com....