9911796707
TMI Blog2014 (9) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER This appeal has been filed by the appellant with respect to OIA No. Commr (A)/205/VDR-I/2007, dated 28-9-2007 issued on 16-10-2007 under which appeal filed by the appellant was rejected 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (140) E.L.T. 277 (Tri.-LB) and accordingly filed refund claim. Refund claim of the appellant was rejected as per OIO No. REFUND/13/53/2007-08, dated 24-4-2007 which was upheld by the first 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant with respect to inputs lying in stock, as well as those lying in the finished goods, was paid in the month of July, 2004 and the interest was paid on 5-12-2005 through PLA. 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 Rs. 3,79,312/- as the same was paid on 5-12-2005 and the refund appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant in that case. In the present proceedings, the judgment of the Larger Bench in the case of CC, Rajkot v. Ashoka Iron & Steel Fabricators Pvt. Ltd. (supra) was available when the amounts 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 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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