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TMI Blog2013 (11) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of refund under Notification No. 56/2002-CE during February 2006 to April 2006, was neutralised by lesser quantum of refund under this notification during December 2006 - The appellant have a strong prima facie case in their favour - the requirement of pre-deposit of duty demand, interest and penalty waived till the disposal – Stay granted. - Appeal No. 58777 of 2013 (SM) - Stay Order No. 59341/2013 - Dated:- 23-9-2013 - Mr. Rakesh Kumar, J. For the Appellant : Shri Vikrant Kackaria, Advocate For the Respondent : Shri P.K. Sharma, Authorized Representative (DR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of telephone cables and have unit in the area specified under Notification No. 56/2002-CE i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product cleared during December 2006. The department issued a show cause notice on 06/1/11 demanding allegedly excess refund claim under Notification No. 56/2002-CE of Rs. 10,72,419/- alongwith interest and also for imposition of penalty. This show cause notice was issued by invoking extended period under proviso to Section 11A (1). This show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 23/3/12 by which the above duty demand was confirmed alongwith interest and penalty of equal amount was imposed. On appeal being filed to Commissioner (Appeals), this order of the Additional Commissioner was upheld vide order-in-appeal dated 07/4/13 against which this appeal has been filed alongwith stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the submissions from both the sides and perused the records. 6. In this case, though during February 2006 to April 2006 period, the appellant for whatever reason, did not take Cenvat credit of Rs. 10,72,419/- in respect of SAD resulting in higher quantum of exemption under Notification No. 56/2002-CE and thus higher quantum of refund, in December 2006 as soon as this was pointed out, they took the Cenvat credit of this amount, as a result of this in the month of December 2006 their refund claim was lesser to that extent. Thus, prima facie, overall there was no excess availment of exemption under Notification No. 56/2002-CE, as the excess quantum of refund under Notification No. 56/2002-CE during February 2006 to April 2006, was neu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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