TMI Blog2014 (9) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... LA. It is also observed from the case records that the adjudicating authority vide OIO, dated. 24-4-2007 has sanctioned refund of interest amount of ₹ 3,79,312/- as the same was paid on 5-12-2005 and the refund application was made on 17-11-2005. So far as the remaining refund claim amount of ₹ 38,22,813/- is concerned, the same represent the duty self-calculated by the appellant and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the first appellate authority. 2. The facts of the case are that the appellant M/s. Mahindra Gujarat Tractor Ltd. Vadodara were manufacturing tractors which got exempted as per Notification No. 23/2004-C.E., dated 9-7-2004. Appellant stopped availing benefit of CENVAT Credit on the inputs received w.e.f. 9-7-2004 for the manufacture of exempted tractors. Appellant on their own calculated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority under the impugned OIA, dated 28-9-2007 issued on 16-10-2007 against which the present appeal has been filed by the appellant. 3. When this case was called for hearing, none appeared on behalf of the appellant. Shri S.K. Shukla (AR) appearing on behalf of the Revenue argued that the appellant has filed the refund claim beyond the prescribed period under Section 11B of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed from the case records that the adjudicating authority vide OIO, dated. 24-4-2007 has sanctioned refund of interest amount of ₹ 3,79,312/- as the same was paid on 5-12-2005 and the refund application was made on 17-11-2005. So far as the remaining refund claim amount of ₹ 38,22,813/- is concerned, the same represent the duty self-calculated by the appellant and paid suo motu. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were paid by the appellant and appellant cannot claim a mistake on his part. Therefore, the case of the Gujarat High Court on facts was different than the facts of the present appeal. As such, the first appellate authority has correctly rejected the appeal filed by the appellant on merit. 6. Based on the above observations, appeal filed by the appellant is rejected on merits as well as for n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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