TMI Blog2018 (3) TMI 1848X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s. Nandish Alloys Ltd. - rejection of refund on the ground that the assessee did not make an application to Deputy Commissioner/Assistant Commissioner under Rule 9(2) of the Cenvat Credit Rules, 2004 - HELD THAT:- On plain reading of this Rule, it is evident that there is no express requirement that the assessee should file an application before the Deputy Commissioner/Assistant Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/61977/2018-SM(BR) - Dated:- 23-3-2018 - Shri Devender Singh, Member (T) Shri Sudeep Singh, Advocate, for the Appellant. Shri Harvinder Singh, AR, for the Respondent. ORDER This appeal has been filed by the appellants against the impugned order dated 10-10-2017 passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants, who are manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the first appellate authority has rejected their appeal on the ground that the assessee did not make an application to Deputy Commissioner/Assistant Commissioner under Rule 9(2) of the Cenvat Credit Rules, 2004 and, therefore, the adjudicating officer rightly rejected the Cenvat credit. He points out that the relevant Rule 9(2) of the Cenvat Credit Rules, 2004 does not require to file an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Service Tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to re-examine the refund claim of the appellants, who will produce the books of accounts to satisfy the Assistant Commissioner that the goods against the said invoices have been received and accounted for in their books of accounts by them. After considering the same, the Commissioner would pass a fresh order in accordance with law. The appellants would be given fair opportunity to presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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