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2015 (7) TMI 1044 - CESTAT AHMEDABAD

2015 (7) TMI 1044 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that:- The issue involved has been decided in favour of the appellants in earlier appeals under [2014 (4) TMI 288 - CESTAT AHMEDABAD]. The same was upheld by the Hon'ble Gujarat High Court under order [2015 (2) TMI 477 - GUJARAT HIGH COURT] which is after the date of filing of appeals by the Revenue. Once the issue has been settled by the jurisd .....

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ra, Advocate Per : Mr. H.K. Thakur; These appeals have been filed by the Revenue against OIA No. AHM-SVTAX-000-APP-093-14-15 dated 15.07.2014 under which the first appellate authority has remanded the appeals for re-quantification of refund claims filed by the appellants, after deciding the issue on merits as per order No. A/10218-10223/2014 dated 04.02.2014, decided by this Bench in the appellants own case. 2. Shri J. Nagori (AR) appearing on behalf of the Revenue argued that on merits the orde .....

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