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Rajasthan Spinning & Weaving Mills Ltd. Versus Commr. of C. Ex., Jaipur

2015 (12) TMI 1577 - CESTAT NEW DELHI

Refund claim - payment by cash before sanction of refund under Rule 5 of the Cenvat Credit Rules, 2004 - no minimum balance of AED - BED eligible for payment of AED - whether refund claim justified on the ground that BED was eligible for payment of A .....

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he Government as there is no ground for any return of money by way of refund to the appellant - refund not justified - appeal dismissed - decided against appellant. - E/3203/2006-EX(DB) - Final Order No. A/53840/2015-EX(DB) - Dated:- 21-12-2015 - Shr .....

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26-2-2006 passed by Commissioner (A)-II, Jaipur. The appellants are engaged in the manufacture of cotton yarn and MM yarn liable to central excise duty. They filed a refund claim for ₹ 1,23,056/- on the ground that they have paid the said amoun .....

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The original authority rejected the refund claim. On appeal, vide impugned order ld. Commissioner (A) rejected their appeal. The appellant is before us on second appeal. 2. The ld. Counsel for the appellant submitted that appellant could have p .....

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