TMI Blog2017 (12) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot take coercive action when the appeal is pending before the higher judicial forum and refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - appeal allowed - decided in favor of appellant. - E/20358/2016-SM - 22761/2017 - Dated:- 9-11-2017 - Shri SS Garg, Judicial Member Shri B.V. Kumar, Advocate Respondent(s) - For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009. The said refund claim was rejected by the lower authority vide Order-in-Original dt. 03/09/2010 on the ground that the appellant is liable to pay interest on the CENVAT credit taken wrongly even though it was reversed before its utilisation in terms of Rule 14 of the CENVAT Credit Rules, 2004 (CCR) and as such, they were not eligible for refund of interest paid by them. Aggrieved by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order rejected the appeal. Hence the present appeal. 3. Heard both the parties and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and is contrary to the binding judicial precedent. He further submitted that it is an admitted position that the ITI has filed an appeal against the order passed in appeal No.37/2012-CE dt. 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 348 (Tri.-Del.)] ii. Unisule Laboratories Ltd. Vs. CCE, Rohtak [2008(232) ELT 341 (Tri. Del.)] iii. FCM Travel Solutions (India) Pvt. Ltd. Vs. CST, Mysore [2010(18) STR 24 (Tri. Bang.)] 4.2 He further submitted that in the appellant's own case in a similar case, for an earlier period, this Tribunal vide Final Order No.21521/2016 dt. 2712/2016 has held in favour of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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