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M/s Acer India Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Pondicherry

2015 (10) TMI 1201 - CESTAT CHENNAI

Condonation of delay - appellants were cleared excise duty paid goods to SEZ and claimed refund under Rule 5 of Cenvat Credit - Bar of limitation - Held that:- OIA was passed on 04.10.14 and in the said order while allowing the Revenue appeal he allo .....

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is fully justified and beyond their control due to initiation 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. MS .....

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/40488/2015 - Dated:- 3-6-2015 - R. Periasami Member (T) And P. K. Choudhary, Member (J),JJ. For the Appellant : Mr Raghavan Ramabhadran, Adv For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: R Periasami: As per the COD application, the appl .....

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ow cause notice dated 04.11.2009 was 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 .....

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e under the bonafide belief and took 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 t .....

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that one more show cause notice dated 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, .....

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recovery of interest in a separate proceedings 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 i .....

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