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2016 (1) TMI 107 - CESTAT BANGALORE

2016 (1) TMI 107 - CESTAT BANGALORE - TMI - 100% EOU - filing of more than one refund claims per quarter - claim for refund of the accumulated CENVAT credit on input services - scope of the revenue's contention beyond the period of limitation - Held that:- The said issue was settled at the level of the Commissioner (Appeals) vide his orders accepting the assessee's appeals, which were also reviewed and found to be correct. It was in consequence to the said orders that the Assistant Commissioner .....

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rred to any such services, the appeals of the Revenue can be disposed on the sole ground of being beyond the earlier proceedings i.e. the show-cause notice, the earlier orders of the Assistant Commissioner as also the earlier orders of the Commissioner(Appeals) attaining finality. - Decided against the revenue. - E/3125/2012-SM, E/78/2012-SM, E/1340/2012-SM - Dated:- 9-10-2015 - Archana Wadhwa, Member (J) For the Appellant : Mr Pakshi Rajan, Asst. Commissioner (AR) For the Respondent : Mr V Ravi .....

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fund claim for refund of the accumulated CENVAT credit, in terms of the provisions of Rule 5 of CENVAT Credit Rules. They were issued a show-cause notice proposing to reject the refund claim on the ground that they have filed the claim two times in a quarter whereas they should have filed one consolidated claim only for a particular quarter. The said show-cause notice was adjudicated by the Assistant Commissioner, who held against them. However on appeal against the said orders, Commissioner (Ap .....

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