2005 (2) TMI 633

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..... e Respondent. [Order per : T.K. Jayaraman, Member (T)]. These appeals have been filed by M/s. The Andhra Pradesh Paper Mills Ltd., Rajahmundry, against OIAs 135-139/2001, dated 11-12-2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad. The brief facts of the case are as follows : 2. The appellants cleared goods on payment of duty to their sister unit at Serinarasanna .....

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..... he proper procedure in dispatching the goods from their factory at Serinarasanna Palem after payment of duty and, therefore, rejected their refund claims. He has also held that the appellants are not entitled for Cenvat credit as Notification No. 09/2001-C.E. (N.T.), dated 1-3-2001 cannot be given retrospective effect. The appellants were not successful in their appeal before the Commissioner (App .....

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..... e learned JDR maintained that the appellants had not followed the proper procedure in claiming refund under Rule 173L and, therefore, the appeals are liable to be rejected. 6. We have gone through the records carefully. The Commissioner (Appeals), in Para 8 of his order, has stated that the impugned goods have suffered duty twice. He maintains that there is substantive non-compliance of the prov .....

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