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TMI Blog2018 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... RP Jindal, Consultant for assessee-appellant Shri Ajay Kumar, Additional Commissioner (AR) for Revenue ORDER Per: C J Mathew M/s Andrew Telecommunications India Pvt Ltd, aggrieved by the recovery of Rs. 1,28,63,118, representing the duty discharged by debit of CENVAT credit upon removal of goods from their factory to temporary place of storage but reversed by them in their CENVAT credit ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d premises. Between May 2007 and November 2007, the CENVAT credit account was debited with Rs. 1,28,63,118 on assumed value of clearance. On subsequent disposal, the CENVAT credit account was debited with the actual duty of Rs. 1,06,94,122 - and undisputed liability - with the earlier debits re-credited in November 2007. Proceedings were initiated against the appellant in November 2008 to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was directed to sanction the refund of the very same amount that was sought to be recovered in the proceedings now impugned before us. The refund process culminated with the sanction in order no. ACCEX (Div IV)/1100-R/15-16 dated 12th October 2015. By Miscellaneous Application, appellant seeks to introduce this sanction in the proceedings as germane to the grounds of appeal. 4. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claimed by the assessee, the lack of authority to retain the duty discharged in the first instance has been established and acknowledged. With such acknowledgement, the entitlement for reinstating of the debited amount cannot anymore be in question. The assessee was, thereby, held to be eligible for that quantum of credit from the date on which the goods were cleared to their customers on pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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