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TMI Blog2018 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... il G. Shakkarwar, Member ( Technical ) Shri Rajeev Ranjan, Additional Commissioner (AR), for Appellant Shri Jatin Mahajan, ( Adv ) for Respondent ORDER Per: Archana Wadhwa Both the appeals filed by the Revenue are being disposed of by a common order as they arise out of the same set of facts and circumstances. 2. As per facts on record M/s P & J Aromatics were engaged in the manufacture of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit No.I and Unit No.II, which are Units of the said assessee. 3. As a consequence of filing an application for deregistration of their units they filed a refund claim of Rs. 66,04,992/- in the office of their jurisdictional officer in terms of Rule 16 and Rule 17 of the above mentioned Rule which refund application was also rejected by the Assistant Commissioner on the same ground. 4. Both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent refund stands applied only by Unit No.III against whom there is no dues pending on the date of making the application. In terms of Rule 16 of the said Rules only intimation for surrender of registration is required to be given and there is no issue of any acceptance of the same by the Authorities. Otherwise also any reference to the dues pending against Unit No-I and Unit No-II was not called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration application within a period of 30 days from the date of filling where there are no dues pending recovery from the assessee. He submits that admittedly there are no dues pending against the present assessee and any pendency of dues against the other Units, which may belong to the same assessee but were separately registered Units with the Central Excise Department, is irrelevant. 8. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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