9911796707
TMI Blog2021 (11) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Ravi Kapoor, Authorised Representative for the respondent/Department. ORDER The issue involved in this appeal is whether the Commissioner (Appeals) has rejected the refund claim in accordance with law. 2. The brief facts are that the appellant is a manufacturer of cement. In the normal course of business, they took cenvat credit on input, input services, capital goods etc. The Revenue had ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, the appellant on being successful in appeal applied for refund of the cenvat credit reversed earlier of Rs. 16,91,290/-, on 11.05.2017. 6. The said refund claim was rejected vide order-in-original dated 9.8.2017 passed by the Asstt. Commissioner, observing that the demand was dropped vide order-in-original dated 30.11.2005. It is observed that the appellant should have filed refund claim wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order-in-appeal, ld. Counsel states that under the facts and circumstances, the Department being in appeal before the Commissioner (Appeals), the refund claim would have been pre-mature, as first appeal in Revenue matters is as an extension of the adjudicating proceedings, as the powers of the Commissioner (Appeals) are co-terminous with that of the adjudicating authority. Accordingly, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, this appeal is allowed and the impugned order is set aside. The adjudicating authority is directed to grant refund of the said amount in cash, as required under the Transitional Provisions of CGST Act, and is further directed to pay interest @ 12 p.a. from the date of reversal of the cenvat credit amount till the date of payment, (as per Section 35 FF, which provide for interest fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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