2005 (1) TMI 538

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..... [Order per : Jyoti Balasundram, Vice-President]. The respondents herein had submitted three claims for refund of duty paid during the months - December, 2002 to February, 2003, in terms of the Notification No. 33/99-C.E., dated 8-7-1999 as amended. The Deputy Commissioner found that the assessees had started commercial production after 24-12-1997, and the duty of which refund was claimed .....

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..... edit availed of in respect of the duty paid on the inputs used in or in relation to the manufacture of the goods cleared under this Notification. were called for. It was found that he assessees had availed the Cenvat credit to the extent of Rs. 27,049.13 till the end of the each corresponding month. Therefore, the refunds were sanctioned after taking into account the Cenvat credit availed of, d .....

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..... without going into the question as to when the amendment was given the retrospective effect, we hold that the Order of the Commissioner (Appeals) is not sustainable and accordingly, set aside the same and allow the appeal of the Revenue. 3. Cross Objections filed by the assessees are disposed of in above terms. (Operative part of the order pronounced in the open Court). - - TaxTMI - TMITax .....

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