2021 (3) TMI 816

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..... ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below holding that the same is barred by limitation. 2. The facts of the case are that during the course of audit in 2014-2015 it was observed that the appellant has not paid Central excise duty against the clandestine removal of scrap and availed cenvat credit in respect of .....

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..... e appellant under protest during the course of investigation itself but when adjudication order passed the same was appropriated therefore, protest is vacated, in that circumstances, the refund claim filed by the appellant after the order of this Tribunal is barred by limitation. Against the said order, the appellant is before me. 3. The Ld. Counsel appearing on behalf of the appellant submits th .....

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..... urther the Master Circular itself has directed to their departmental officer that in all the cases where appellant authority has decided the matter in favour of the appellant, the refund alongwith interest is to be paid to the appellant within 15 days of the receipt of the letter of the appellant seeking refund irrespective of whether or the order authorities proposed challenged by the department .....

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