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TMI Blog2015 (11) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... aside - Decided in favour of assessee. - Appeal No. E/971/10 - Mum - Final Order No. A/1722/2015-WZB/SMB - Dated:- 18-6-2015 - Mr. M.V. Ravindran, Member (Judicial) For the Petitioner : Ms. Padmavati Patil, Advocate For the Respondent : Shri H.M. Dixit, AC (AR) ORDER This appeal is directed against order in appeal number YDB/120/RGD/2010 dated 26.02.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rejection of refund claim of ₹ 1,23,369/-which was paid as interest under protest during the pendency of proceedings. The adjudicating authority sanctioned the refund claim filed by the assessee. Aggrieved by such sanctioning of refund revenue preferred an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of interest on 17.12.2007; which was allowed by the Asst Commissioner wide order in original number 365/MHD/08-09 dated 24.10.2008.. It is the submission that the first appellate authority has in the impugned order mentioned that the appellant had not preferred any appeal against order in original dated 30 and August 2006 which confirmed the recovery of credit along with interest; and submits that it is factually incorrect as against the very same order in appeal was filed and first appellate authority by an order dated 2.2.2007 rejected the appeal of the appellant. It is the submission that there is no dispute as to the fact that interest on was also paid under protest and is correctly claimed as refund by the appellant. 5. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On pointing out the assessee reversed the said credit under protest vide RG23 Pt.II Entry No.1740 dated 08.02.2005 availed against the bill of entries where in the said additional customs duties paid through DEPB debit under protest during the period 01.06.2004 to 31.01.2005. It further appeared that the assessee out of cenvat credit reversed under protest vide RG23A Pt.II Entry no.1740 dated 08.02.2005 has taken re-credit ofRs.589567.80 (BED)and ₹ 11791.35 (Education cess) vide entry no. 1740 dated 08.02.2005 without obtaining prior permission / order from the department. A show cause notice bearing no. V/Adj(SCN)15-184IRGD/05/3136 dated 24.03.206 was served to the assessee demanding the amount of duty which was reversed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been paid 'under protest' in the bank which has been attested by the Range Supdt. 9. It can be seen that the adjudicating authority has correctly recorded the facts and sanctioned the refund claim which is in accordance with the law; on an appeal filed by the revenue the first appellate authority while accepting the appeal recorded the following findings: I have gone through the case records and considered the rival contentions. The issue involved in. the appeal is in a very narrow compass. While adjudicating the show cause cum demand, notice 23.3.2006 for recovery of Cenvat Credit of ₹ 5,89,567.80 (BED) mid ₹ 11,791.35 (Education cess), the Joint Commissioner vide Order-in-Original No. Raigad/JC/2/06-07 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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