2017 (5) TMI 1456

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..... ted against the impugned order dt. 30/05/2012 passed by the Commissioner(Appeal) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and confirmed the Order-in-Original. The brief facts of the case are that the appellant is a 100% EOU and holder of Central Excise registration for manufacture and export of goods and services relating to comprehensive catalyst and reactor main .....

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..... Rules, 2004. Thereafter a show-cause notice was issued on 14/06/2011 as to why the refund should not be rejected on various grounds. After due process of law, the original authority sanctioned a refund of Rs. 1,30,067/- and the balance amount of Rs. 99,314/- was rejected. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals), who vide the impugned order rejected .....

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..... the other hand, the learned AR defended the impugned order by submitting that the learned Commissioner(Appeals) has passed a reasoned order after considering the submissions of the assessee. He took me through the findings of the learned Commissioner(Appeals). In this regard, it is pertinent to reproduce the findings of the Commissioner(Appeals). Paras 8 and 9 are relevant and are reproduced belo .....

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..... claims the facility of refund under this rule and Total Turnover: means the sum total of the value of  (a) all output services and exempted services provided, including value of services exported; (b) all excisable and non-excisable goods cleared, including the value of goods exported; (c) the value of bough out goods sold, during the given period. From the above, it is clear that while arri .....

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..... icating authority is legal, reasonable and needs no interference and the appellant is not eligible the part of the refund of unutilised cenvat credit claimed. Therefore, I come to unanimous conclusion that the refund claim rejected by the lower adjudicating authority is proper and correct. 5. After considering the submissions of parties and perusal of the impugned order, I find that there is no i .....

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