9911796707
TMI Blog2007 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue in this appeal is that the refund allowed earlier to the tune of Rs. 86,009/-, Rs. 2,45,214/- Rs. 1,67,153/-, was withdrawn by an order of adjudication dated 17-3-05. Such withdrawal was reversed by the ld. Commissioner (Appeals) in terms of Order dated 13-7-05, which has seriously prejudiced interest of Revenue. According to him, the CBEC Circular No. 701/17/2003/CX, dated 12-3-03, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2002 and that was appropriately granted to them earlier which was not liable to be reversed by Order-in-Original dated 17-3-05. The reversal order was rightly discarded by the ld. Commissioner (Appeals) making an elaborate discussions in Para 8 of the appellate order, which does not leave any scope for interference to his order. Therefore, when CBEC Circular No. 701/17/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nswered that in the event Rule 5 is not applicable and the case of the Respondents is governed Rule 3, in that circumstances also, the matter needs a rational decision for the very reason that the order of adjudication has not made out a case that it is barred by limitation by the provision of Section 11A of the Central Excise Act, 1944. 4. In the result, Appeal of the Revenue is partly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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