2013 (11) TMI 50

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..... on of the impugned order passed by the Commissioner (Appeals). 2. The Ld. AR submits that the original authority rejected the refund claim of Rs. 32,15,989/- under Rule 5 of the Cenvat Credit Rules, 2004, on the ground that they have received the input services before registration. He submits that the Commissioner (Appeals) granted the refund claim following the decision of the Tribunal in the ca .....

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..... e identical issue, the Tribunal has already allowed the appeal of the assessee in the case of M/s. Varizons (supra). The relevant portion of the said decision is reproduced below:- 3. The Revenue's ground in the memo of appeal is that the said decisions relied upon by the Commissioner (Appeals) do not stand accepted by the Revenue, who have filed an appeal their against before the Hon'ble High Co .....

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..... d, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. 4. In as much as the issue stands decided by the Hon'ble Karnataka High Court, we do not consider it fit to keep the present appeal o .....

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