TMI Blog2018 (10) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds raised by the Revenue on the admissibility of the refund claim of the balance amount, in my view the appellants are entitled to refund of ₹ 7,86,018/-. Appeal allowed - decided in favor of appellant. - Appeal No. E/87669/2016 - A/87175/2018 - Dated:- 14-8-2018 - Dr. D.M. Misra, Member (Judicial) Shri R.C. George, Advocate for Appellant Shri Chatru Singh, Asstt. Commr. (A.R) for respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. CD/303/M-II/2016 dt. 17/02/2016 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 3. Briefly stated the facts of the case are that the appellant had availed inadmissible Cenvat Credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of issuance of show cause notice, and remaining amount is required to be reversed by the appellant. Consequently, the appellant filed refund claim calculating the amount of credit required to be reversed restricting it to the period of 5 years from the date of issuance of the first show cause notice on 3.11.2009. The total amount claimed was ₹ 7.86,018/- after adjusting their liability of ₹ 1,33,473/-. The said refund claim was rejected by the adjudicating authority and later confirmed the Ld. Commissioner (Appeals). Hence, the present appeal. 4. Ld. Advocate Shri R.C. George for the appellant submits that in the order of this Tribunal dated September 2014 while disposing both the appeals the Tribunal at para 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of five years from the second show cause notice, refund is inadmissible credit to the appellant. 6. I find that the appellant had availed inadmissible credit of ₹ 3,14,658/-. While disposing the appeal in relation to the said inadmissible credit, this Tribunal observed that the recovery be restricted to the period of five years form the relevant date. Applying the period of five years from the date of issuance of show cause notice, the demand/ liability becomes ₹ 30,372/-. Further, on the issue of suo moto credit, the observation of the Tribunal cannot be read differently and the demand of ₹ 3,14,658/- be upheld and not the amount reduced to ₹ 30,372/-. Thus, calculating the inadmissible amount of cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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