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M/s. Husmun Enterprises Versus Commissioner of Central Excise & S.T., Daman

2015 (10) TMI 1332 - CESTAT AHMEDABAD

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 .....

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,481/-, as the appellant has also not produced any records with this appeal to the extent that no credit of ₹ 5,32,481/- was taken as a result of earlier favourable order passed by the first appellate authority. - so far as refund of ₹ 1, .....

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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 N .....

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uments under which the amounts were paid. 2. When the case was called out for hearing, none appeared on behalf of the appellant. An adjournment request dated 09.3.2015 was brought to the notice of the bench, sought on the grounds that Advocate of the .....

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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 .....

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lant as a result of earlier appellate order passed. That, refund of ₹ 1,00,000/- redemption fine is also time barred as filed much beyond one year as required under Section 11B of the Central Excise Act, 1944. 4. Heard learned Authorised Repres .....

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taking 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 correctly rejected the appeal of the appel .....

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