TMI Blog2008 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... h, without first exhausting the credit - credit which was required to be utilized in the previous months was subsequently utilized by the assessee in the succeeding months, the entire situation is revenue neutral – refund cannot be denied - E/2866/2007 - 450/2008-EX(PB), - Dated:- 10-7-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri C.S. Rajput, DR, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginally rejected by the original adjudicating authority but on appeal, allowed by the Commissioner (Appeals). The said order of the Appellate Authority is impugned before us. 3. For better appreciation of the reasoning adopted by the Commissioner (Appeals) we reproduce the relevant paragraph :- "In the present instance the purpose of the policy of the Govt. is to refund the duty paid in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be fulfilled invariably for the claim of refund of cash duty paid for that month. But keeping in view, the appellants' applying for the benefit of notification No. 56/2002-C.E., dated 14-11-2002 in the month of February, 2005 and their case being finalized in the month of October, 2006 (w.e.f. 25-1-2005) i.e. after a period of one year and eight months, 1 take a lenient view towards non-fulf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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