2026 (4) TMI 293

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....t, 1985 ("CETA"). The said Iron Ores were exempt from payment of Central Excise duty under Notification No. 04/2006-CE dated 01.03.2006 up to 16.03.2012 and under Notification No. 12/2012-CE dated 17.03.2012 with effect from 17.03.2012. 2. The Commissioner, Central Excise, Customs & Service Tax, Bhubaneswar-Il Commissionerate issued two Show Cause Notices bearing C.No. V(26)15/Adjn./B-11/108/2013/1934A dated 08.11.2013 and C.No. V(26)15/Adjn./B-11/62/2014/12526A dated 25.07.2014 alleging that the Appellant's processes of crushing and screening of Iron Ore amounted to manufacture of 'Iron Ore Concentrates, thereby proposing to deny the benefit of exemption notification applicable to 'Ores.' Both SCNs culminated in Order-in....

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....#39;s entitlement to exemption under Notification No. 63/95-CE dated 16.03.1995 as amended. In view of the remand, as provided under Section 35FF of the Act, the Appellant became entitled to the refund of the pre-deposit along with interest. 6. The Appellant filed a refund claim before the jurisdictional Assistant Commissioner, Central Excise, Customs & Service Tax, Keonjhar Division as early as 31.05.2016, seeking refund of the pre-deposit of Rs. 19,65,50,000/- along with interest thereon from the date of deposit to the date of refund as mandated under Section 35FF of the Act. All relevant documents were duly submitted. The Appellant was further asked to submit self-attested copies of documents vide letter dated 25.07.2016 of the Superi....