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TMI Blog2017 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... act of the case is that the appellant received HR/CR coils and availed the Cenvat credit thereon. They carry out the activity of procurement of HR/CR coils and processes such as de-coiling, cutting and slitting of HR steel coils and pickling and oiling the same. The said processed coils are cleared to SEZ unit. The department has raised the dispute that since activity carried out by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 26-6-2012 whereby Tribunal order dated 23-6-2011 was upheld and Revenue's appeal was dismissed. With this conclusion of the proceedings the entire demand of duty penalty and interest stood dropped. When this matter was under proceedings from Adjudicating authority till the CESTAT, appellant had been filing various rebate claim of duty paid on their final product towards goods supplied to SEZ, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been set aside by this Tribunal, which was upheld by the Hon'ble High Court vide order dated 26-6-2012 therefore the amount appropriated by the sanctioning authority stand refundable to the appellant. 3. Shri. N.N. Prabhudesai, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment should not have appropriated the amount of rebate against confirmation of demand. In these circumstances, appellant also entitle for the interest from the filing of rebate application till the release of the rebate amount to the appellant. As per my above discussion, these appeals are allowed with consequential relief, if any, in accordance with law. (Order pronounced in Court on 6/1/2017) X X X X Extracts X X X X X X X X Extracts X X X X
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