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TMI Blog2017 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... he department in the accounts of the Appellant and the same has not been disputed by the revenue - Appeal allowed - decided in favor of the assessee. - E/509/2012-EX [SM] - FINAL ORDER NO. 55848/2016 - Dated:- 6-10-2016 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri.Manish Saharan, Advocate Present for the Respondent : Shri.MR. Sharma, A.R. ORDER Rejection of refund claim filed by the appellant is the subject matter of present dispute. 2. Brief facts of the case are that the appellant is a manufacturer of Sheet Metal Parts and is registered with the Central Excise Department. The appellant avails Cenvat credit of duties and taxes paid on inputs, capital goods and input services used by i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority vide order dt. 165/AC/Refund/2011-2012 dt. 10.08.2011 rejected the refund claim on the ground that the Appellant has not produced any evidence that the credit was reversed on the insistence of the officers. That department has not disputed the availment of cenvat credit in terms of Rule 3 of Cenvat Credit Rules. That the party has knowingly paid the amount and hence the same cannot be refunded. That as per cenvat credit rules, the credit is to be reversed as the paint was used in jobwork activity. The Appellant filed appeal before the Commissioner, who rejected the appeal holding that the Appellant has availed cenvat credit and cleared the goods without payment of duty. They have recovered the paint cost from M/s VECV without reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) Ltd. - 2009 (244) E.L.T. A89 (Bom.). Thus, I am of the view that there was no requirement on the part of the Appellant to reverse the cenvat credit on paints used in such jobwork activity. I further find that the reversal of credit was done by the Appellant on the insistence of the audit and range communication and the audit objection was validated by the Commissioner. In such circumstances, when the amount has been paid on the objection raised by the audit, it is deemed that the same has been paid Under Protest and the refund claim filed by the Appellant is in order. I agree with the Tribunal orders cited by the Appellant in their appeal as rendered in the case of M/s STAR COOLERS CONDENSORS PVT. LTD. Vs. CCE, NASHIK 2010 (262) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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