TMI Blog2018 (7) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... sustain - appeal allowed - decided in favor of appellant. - Appeal No. E/40362/2018 - Final Order No. 42012 / 2018 - Dated:- 13-7-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) Shri T.R. Ramesh, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Brief facts are that the appellant is engaged in manufacture lubricating oils on job work basis to M/s. IBP Ltd. and were availing the facility of MODVAT scheme. They applied for transitional credit to the tune of ₹ 11,03,303/- which was not granted by the department. The matter reached the Tribunal and vide Final Order No. 40880/2016 dated 3.6.2016, Tribunal allowed the appeal of the appellant observing that the appellant is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. He adverted to the discussions in the Order-in-Original and submitted that the credit to the tune of ₹ 8,13,816/- was already allowed to the appellant as transitional credit on 7.2.1996 and it was not reflecting in the credit balance when the assessee has opted out of the MODVAT scheme in March 2003. That this would mean that the appellant has utilized the credit of ₹ 8,13,816/- and therefore the authorities below have rightly disallowed the refund. 4. Heard both sides. 5. At the outset, it has to be stated that the Tribunal vide Final Order No. 40880/2016 dated 3.6.2016, had categorically held that the appellant is eligible for cash refund of ₹ 11,03,303/-. The relevant portion of the order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the order and sanction the refund. He has no powers to enter into the issues which have already been decided by the Tribunal. Interestingly, the adjudication has happened by merely giving a personal hearing and not even issuing a show cause notice. Further, in para 1 of the order passed by the Tribunal, it is noted that the issue with regard to ₹ 8,13,816/- was not contested by the department and after several rounds of litigation vide Order-in-Original No.11/2003 dated 30.6.2003, the credit to the tune of ₹ 2,89,487/- was disallowed and credit of ₹ 2,61,996/- was allowed out of the total credit of ₹ 56,68,245/-, which was under dispute in the said matter. The balance amount of ₹ 54,06,249/- was ordered to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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