TMI Blog2022 (3) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... ote of the claim of the appellant as regards the inadvertent/clerical error, but has not accepted on the ground that the same was not brought to the notice of the adjudicating authority. It is not the case therefore that the error was not inadvertent, the rejection is for different reason and hence it is clear that the inadvertent error is bona fide and on this, the First Appellate Authority shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant for my consideration, are that the appellant is a 100% EOU engaged in the manufacture and export of tea bags and packet tea; they had filed refund claim dt. 18/09/2015 for an amount of ₹ 14,11,916/- for the period April 2015 to June 2015 under Notification No.27/2012-CE(NT) dt. 18/06/2012 for refund of cenvat credit availed on input services used for the manufacture of final products, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), Central Tax, Central Excise and Customs, Cochin, vide the impugned Order-in-Appeal No.COC-EXCUS-000-APP-216-2020 dt. 28/07/2020 has rejected the refund claim and hence the appellant is before this forum. 2. Heard Shri Abraham Markos, learned advocate for the appellant and Shri Rama Holla, learned Superintendent(AR) for the Revenue. I have considered the rival contentions as well as decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l verify the inadvertent error which is not disbelieved by the First Appellate Authority, who shall also verify the closing balance in the cenvat credit as on the date of appellant s claim, as appearing in the appellant s books. 4. In view of the above, the impugned order is set aside and the appeal is allowed by way of remand. The adjudicating authority shall pass a speaking order as per my ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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