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2015 (10) TMI 1332 - CESTAT AHMEDABAD

2015 (10) TMI 1332 - CESTAT AHMEDABAD - 2016 (343) E.L.T. 560 (Tri. - Ahmd.) - Denial of refund claim of redemption fine - period of limitation - Held that:- Refund of ₹ 5,32,481/- was ordered to be taken as Cenvat credit as per Order-in-Appeal dated 29.12.1999 and unit was undertaking manufacture and clearance up to 19.9.2003. Appellant did not produce accounts of not taking credit during the period 29.12.1999 to 19.09.2003. In view of the above facts, first appellate authority has correc .....

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Act, 1944 will be applicable. Accordingly, the time bar of one year or unjust-enrichment will not be applicable to refund of redemption fine paid by the appellant. - Decided in favour of assessee. - Appeal No. : E/477/2011 - ORDER No. A/10213 / 2015 - Dated:- 9-3-2015 - This appeal has been filed by the appellant against OIA No. SKSS/236/DMN/NDMN/2010-11 dated 09.11.2010 under which OIO No. 02/AC/NDMN/2010-11/R dated 06.5.2010 passed by the Adjudicating authority was upheld. Adjudicating author .....

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observed that on earlier occasions on 04.1.2013, 21.1.2013, 08.3.2013 and 31.5.2013 also adjournments were sought by the appellant. Under the facts and circumstances adjournment request of the appellant is rejected and case is taken up for hearing. 3. Shri J. Nagori (Authorised Representative) argued the matter on behalf of the Revenue. He made the bench go through Para 4.3 and 4.4 of the Order-in-Appeal dated 09.11.2010 to argue that appellant has failed to produce copies of the CENVAT credit r .....

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