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M/s. ACER India Pvt. Ltd. Versus CCE & ST, Pondicherry

2015 (7) TMI 422 - CESTAT CHENNAI

Condonation of delay in filing an appeal - Bar of limitation - Denial of refund claim - Held that:- OIA was passed on 04.10.14 and in the said order while allowing the Revenue appeal he allowed the appellants to take cenvat credit by way of re-credit .....

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n of another round of proceedings against the appellants. By respectfully, following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Anantnag and Another Vs. MST. Katiji and Others (1987 (2) TMI 61 - SUPREME Court) and t .....

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5 - Shri R. PERIASAMI AND Shri P.K. CHOUDHARY, JJ. For The Appellant : Shri Raghavan Ramabhadran, Adv. For The Respondent : Shri R. Subramaniyan, AC (AR) ORDER Per: R. Periasami As per the COD application, the applicant stated that delay of 433 days .....

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issued for regulating their claim and the adjudicating authority vide OIO No. 89/2010 (R) dated 27.04.10 granted refund. The department reviewed the said adjudication order and filed appeal before the Commissioner (Appeals). In OIA No. 03/2013 dated .....

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re-credit and also paid back the refund amount in pursuance of the order. Whereas, the department now issued another show cause notice dated 23.09.2014, demanding interest on erroneous refund granted. He submits that they have to file the present ap .....

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d 10.08.10 was also issued by the adjudicating authority for recovery of erroneous refund which is still pending. Therefore, he pleaded for condoning the delay. He relied upon the decision in the case of Collector, Land Acquisition Anantnag and Anoth .....

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roceedings and is not connected with the OIA. He further submits that the issue of time bar has already been discussed in the OIA and the appellants also made submissions before the Commissioner (Appeals) on this issue therefore the Commissioner (App .....

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