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TMI Blog2016 (10) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... from the record that the appellant has already been sanctioned the refund for reversals done considering these two dates as the relevant dates - rejection of refund claim justified - appeal disposed off - decided against appellant. - Excise Appeal No. 50369 of 2016 (SM) - Final Order No. 53554/2016 - Dated:- 26-8-2016 - Shri V. Padmanabhan, Member (Technical) Shri Prashant Shrivastava, Advocate - for the appellant. Shri S. Nunthuk, Authorized Representative (Jt. CDR) - for the Respondent. ORDER The present appeal is filed against the order dated 12/01/2016 passed by Commissioner (Appeals), Raipur. The order passed by the Commissioner (Appeals) is in compliance to the order of remand passed by the Tribunal vide order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. If the reversal of Cenvat credit was on instructions or advice of the department, the observation of the Hon'ble Gujarat High Court in para 33 of its judgment in the case of Indo-Nippon Chemicals Co. Ltd. (supra), would be applicable and in that case the limitation period would run from the date of discovery of mistake. The date of discovery of mistake has to be ascertained on the basis of appellant's correspondence on this issue with the department. If prior to the filing of incomplete refund claims on 22/12/2000 and 15/01/01, the appellant had made correspondence with the department on this issue, the date on which they claimed for the first time that the reversal was wrong, would be treated as date of discover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eversals were made to appear as done voluntarily, his submission is that the reversals should be considered as having been made under protest in the light of the decisions of Hon'ble High Court of Madras in the case of CST, Chennai vs. Wardes Pharmaceuticals Pvt. Ltd . reported in 2011 (22) S.T.R. 274 (Mad.) as well as the decision of Hon'ble High Court of Madras. His submission is that in these decisions the Hon'ble High Court has held that any duty paid during the pendency of adjudication or investigation proceedings, has to be considered as having been paid under protest. In that context he further submitted that the Tribunal remand order dated 09/5/13 has already given the benefit of considering the refund claims as filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) in the remand proceedings has referred to the letter produced by the appellant before him by way of correspondence with the Department by them. This letter, which is not dated, refers to the visit of the Departmental officers for inspection of the factory during the period 26/12/98 to 29/12/98. It reiterates as pointed out during the inspection we have reversed the credit on polyester tow involved in RC - Noil . The appellant could not produce the acknowledgement of such a letter from the Department. This is the only correspondence produced by the appellant before the Commissioner (Appeals) as also before me. From the wording of the above correspondence, the only conclusion which can be drawn is that the reversal has been don ..... X X X X Extracts X X X X X X X X Extracts X X X X
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