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2016 (11) TMI 1088 - CESTAT MUMBAI

2016 (11) TMI 1088 - CESTAT MUMBAI - 2016 (337) E.L.T. 477 (Tri. - Mumbai) - Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - Held that: - I find that appellant had filed a refund claim of ₹ 12,00,148/- and the claim was sanctioned for an amount of ₹ 7,91,248/-. The claim pertains to October, 2009 to December, 2009 and the new claim also pertains to exactly the same period. I find that the Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 in clause (2) prohibits filing of more .....

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vasara, Finance Controller, for the Respondent. ORDER The appellant, M/s. Pelicans Automotive & Promotional Products Pvt. Ltd., filed a refund claim under Rule 5 of Cenvat Credit Rules, 2004 for the quarter October, 2009 to December, 2009 for ₹ 12,00,148/-. However, they submitted a letter dated 7-5-2010 to the Deputy Commissioner stating that a certain amount of ₹ 4,08,900/- is inadmissible to them. The balance amount of ₹ 7,91,248/- was sanctioned to the appellant. Therea .....

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20-5-2010 wherein the refund for the same period was sanctioned. The claim was also rejected on the ground that they have not filed relevant documents. The appellant challenged the said order before the Commissioner (Appeals) who held that the appellants are entitled to refund as there is no bar on filing multiple refund for the same period. The Commissioner (Appeals) observed that the earlier order dated 20-5-2010 sanctioned the refund to them and did not specifically reject the balance refund. .....

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