TMI Blog2017 (9) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... by Notification No.8/2007-CE (NT) dt. 01.03.2007. Therefore, the respondent is not entitled to the refund of the amount for the period from 03.01.2007 to 28.03.2007 - the respondent is not eligible to refund prior to 01.03.2007 - appeal allowed - decided in favor of Revenue. - E/894/2011 & CO/7/2012 - FO/A/76021/2017 - Dated:- 9-6-2017 - Shri P.K. Choudhary, Member (Judicial) Shri K. Chowd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the refund claim. By the impugned order, the Commissioner (Appeals) set aside the Adjudication Order and the appeal of the respondent was allowed. Hence, Revenue filed this appeal. The respondent also filed cross objection. 2. The ld. A.R. appearing on behalf of the Revenue drew the attention of the Bench to the grounds of appeal. It is contended that explanation was inserted in Rule 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inserted in Rule 8(4) by Notification No.8/2007-CE(NT) dt. 01.03.2007. Therefore, the respondent is not entitled to the refund of the amount prior to the insertion of the explanation in the said Rules. Hence, I find merit in the appeal of the Revenue. The ld. Counsel for the respondent relied upon the decision of the Tribunal in the case of Hwashin Automotive India Pvt. Ltd. Vs. Commr. Of C.Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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