TMI Blog2018 (4) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... f various issues, also in view of the time elapsed appellant's counsel has, conceded that the issue as being not pressed, rearguing the issue on the pretext of filing a refund claim would be incorrect on the part of the appellant. Thirdly, these findings of the Tribunal in paragraph 15 has also attained finality in the hands of the apex Court. Hence seeking indulgence of the Tribunal for revisiting the issue once again is not in consonance with the settled law. Refund rightly rejected - appeal dismissed - decided against appellant. - E/85021/2016 & E/86526/2017 - A/85696-85697/2018 - Dated:- 23-3-2018 - Shri M V Ravindran, Member (Judicial) Shri Rajesh Ostwal, Advocate for the appellant Shri Ajay Kumar, Additional Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Inputs lying in stock 1568.27 1397.58 170.69 130.03 40.66 2. Inputs contained in work in process lying in stock 397.16 356.16 41.00 0.00 41.00 3. Inputs contained in shop made arts 28.75 16.95 11.80 3.56 8.24 4. Inputs lying with job workers 152.15 116.61 35.54 1.77 33.77 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by such an order an appeal was filed before the first appellate authority who also did not agree with the contentions raised by the appellant and rejected the appeal. 7. Learned Counsel appearing for the appellant took me through the entire case records and the order of the Tribunal after reading of the table reproduced herein above as also paragraph No. 13 of final order of Tribunal, he submits that the Tribunal's order is stating clearly that the appellant is entitled for the refund of accumulated credit. It is his submission that against the order of the Tribunal Revenue preferred an appeal before the Hon'ble High Court of Calcutta which upheld the order and the SLP filed by the Revenue was dismissed by the apex Court on 18/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld require detailed arguments and consideration of various issues. Having regard to the fact that this dispute is already fifteen years old and it would be better to make an attempt to close the issue, he is proposing this. Therefore, we are required to consider the claim for the balance amount under three heads only viz. inputs lying in stock, inputs contained in work in process lying in stock and inputs contained in forgings and springs. accordingly we will proceed to consider these items one by one [emphasis supplied] 11. It can be seen from the above reproduced paragraph as regards item No. 3 and 4 a submission was made by the Learned Counsel of the appellant that having regard to the fact that dispute is 15 years old it would be be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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