TMI Blog2020 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... id fact has not been controverted by the Revenue during the course of argument. Moreover, it has been recorded by the Tribunal that no show cause notice has not been issued to the appellant for appropriation of the said amount paid by the appellant. Further, in final order dated 29.01.2020, this Tribunal has taken on record the letter dated 10.08.2007 which is a reply to the letter dated 12.06.2007 demanding interest on the amount of ₹ 36,57,968/- for delayed/reversal or debited of the amount. The said fact clearly indicate that the appellant has reversed/deducted or adjusted a sum of ₹ 36,57,968/- which is the subject matter of the refund claim in hand. Further, it has been recorded by this Tribunal that no proof has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the Refund order No. 690/CE/AC/J/R/5 for the month of September 2005 dated 23.11.2005 has been adjusted, the same is not correct. It is further submitted that while adjudicating authority rejected the refund claim equivalent to the amount of cenvat credit utilized by the party to discharge of earlier liability during the year 1997 for wrong availment of cenvat credit. Therefore, the refund claims filed by the party for the month February, 2005, March, 2005 and September, 2005 were rejected while sanctioning authority being duty discharged for the earlier period. The rejection of the refund claim was done by issuing the proper reasoned and appellate orders. From the record, it appears that the same was in no way related to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after due consideration of the submission made by both sides alongwith written submissions. 6. Moreover, the appellant has claimed that the amount of ₹ 18,28,984/- has been debited on various dates and also intimated to the department through various letters with regard to adjustment of the amount of ₹ 18,28,984/-. The said fact has not been contraverted by the Revenue during the course of argument. Moreover, it has been recorded by the Tribunal that no show cause notice has not been issued to the appellant for appropriation of the said amount paid by the appellant. Further, in final order dated 29.01.2020, this Tribunal has taken on record the letter dated 10.08.2007 which is a reply to the letter dated 12.06.2007 demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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