2008 (11) TMI 539

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..... the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - M/s. Ganesh Enterprises is a manufacturer of Cellulose powder and were availing exemption under SSI Notification. The Central Excise officers visited the unit in August, 2007 and seized records of M/s. Ganesh Enterprises and M/s. Dhariyal Chemicals and Shri Yogesh C. Dhariyal, Proprietor of M/s. Dhariyal Chemicals paid Rs. 15 lakhs on t .....

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..... him even now adjudication proceedings are not over. The ld. Advocate relies on the following decisions in support of his contention that refund should have been paid by the Revenue. (1)     CCE, Ahmedabad-II v. Rama Multitech Ltd. [2005 (66) RLT 645 (CESTAT-Mum.)] (2)     Florida Elec. Inds. Ltd. v. CCE, Delhi-I [2004 (168) E.L.T. 393 (Tri. Del.)] (3)&nb .....

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..... the Asst. Commissioner but only a letter dt. 13-2-2008 intimating the appellants that the refund claim is pre-mature and therefore, claim papers are returned. Commissioner (Appeals) has taken the same stand that since the show cause notice has not been issued and time limit has also not expired, the amount is not refundable. We find that all the decisions cited by the appellants are applicable to .....

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