2025 (2) TMI 945

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..... hri M.P. Solanki, Assistant Commissioner (AR) appeared for the Respondent ORDER SOMESH ARORA In this instant case matters involve two refund cases, one in Appeal No. W/10802/2017 for the period June 2014 to September 2014 and the other one bearing appeal No. E/10803/2017, the period involved being from October 2014 to December 2012 and the amount of refund involved is Rs. 9,82,083/. Appellant h .....

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..... medabad wherein it was interalia, held that refund claim under Rule 5 of Cenvat Credit Rules, 2004 filed within one year of end of the quarter is involved and is therefore allowable. 3. Learned authorized representative, on the other side, seeks to rely upon the order of Hon'ble Madras High as reported in 2012 (28) STR 426 (Madras) in the matter of Commissioner of Central Excise, Coimbatore vs GT .....

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..... ect, the Hon'ble Bench considered was not taken into consideration by Hon'ble Madras High Court. He further reinforced his arguments by stating that Hon'ble Ahmedabad Bench has also in the case of USV Ltd (cited supra) considered and relied upon the decision of M/s Kumaraswamy Mineral Exports (supra) and decided the matter in favour of the party. 5. This court has considered the adversarial argum .....

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