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C.C.E., Nashik Versus Pelicans Automotive & Promotional Products P. Ltd.

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, .....

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er order-in-original dated 20-5-2010 has attained finality as the same has not been challenged by the respondents. It is not open to respondents to raise the issue afresh by filing a new refund claim - appeal allowed - decided in favor of Revenue. - .....

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icans 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 Depu .....

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riod October, 2009 to December, 2009 seeking refund of the amount which they had earlier claimed was inadmissible and certain other amounts. The said refund claim was rejected by the Assistant Commissioner on the ground that they do not fulfil the co .....

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s 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 .....

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h claim. Aggrieved by this order, the Revenue is in appeal before Tribunal on the ground that the Notification under Rule 5 prescribes that refund cannot be filed more than once in any quarter. It is argued that even for EOU there is a facility for f .....

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sessee s own letter dated 7-5-2010. Since the said order had become final, it is not open to the respondents to raise the same issue once again. It was also argued that the Commissioner (Appeals) has no power to remand the matter. 2. The learned .....

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