2012 (12) TMI 938

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..... be sustained for want of challenge to the factual findings - Decided against Revenue. - Appeal No: E/516/2010 - - - Dated:- 21-12-2012 - SHRI P. G. CHACKO, J. For the Appellant: Ms. Sabrina Cano, Superintendent (AR) For the Respondent: Shri V. Venkateswara Rao and Shri P. Rammohan Rao, Consultants JUDGEMENT This appeal filed by the department is against the appellate Commissi .....

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..... actory. Aggrieved, the party preferred an appeal to the Commissioner (Appeals). The appellate authority recorded the following findings: (1) The refund claim has been filed within the stipulate time of one year. (2) There is no bar of unjust enrichment. (3) The appellants are clearing all the goods manufactured by them viz., M.S. Wire, Nail and Bolts on payment of duty only without availing .....

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..... learances and furnishing of the same in the ER-1 returns filed during the relevant months mentioning the details of as such clearances separately. (8) Impugned goods, on which CENVAT credit taken, have not been used in the manufacture of final products. 2. On the above findings, the learned Commissioner (Appeals) held that the respondent was entitled to refund. This view was taken after consid .....

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