2011 (3) TMI 323

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..... After dispensing with the condition of pre-deposit of interest of Rs. 1,36,026/- and penalty of Rs. 5000/-, confirmed by the lower authorities, I proceed to decide the appeal itself on account of subsequent development in the matter.   2. As per facts on record, appellants received inputs from an 100% EOU. Rule 3(7) of Central Excise Rules prescribes a formula and according to which the ce .....

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..... in their own case vide order No. A/2355-2356/WZB/AHD/2009 dated 30.10.2009. Accordingly, they filed refund claim before the authorities.   4. The said refund claims filed by the appellants to the extent of Rs. 5,84,098/- stands sanctioned by the original adjudicating authority. As such, it is the contention of the appellants that they were required to reverse only an amount of Rs.1,04,931/-. .....

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