9911796707
TMI Blog2019 (3) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ve (DR) - for the Respondent. ORDER Per. Anil Choudhary :- The appellant is a manufacturer of sugar and molasses and also have a distillery for manufacture of alcohol. 2. Vide the order-in-original dated 21/04/2008 demand of Rs. 3,44,459/- was confirmed on 3973 bags of sugar, on the allegation of same being consumed for re-processing. Such bags were stored outside the factory premises with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18/- and rejected the balance amount of Rs. 21,51,812/- (adjusting the same towards amount of interest on the amount of Rs. 1,47,95,154/- being Cenvat demanded vide the show cause notice dated 15 April 2013, by way of reversal of Cenvat credit, alongwith interest, which was pending adjudication on that date. 4. In the course of time, appellant have succeeded in the matter of show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, I find that the matter is now settled in favour of the appellant and as such the appellant is entitled to refund of the balance amount of Rs. 21,51,812/-. Accordingly, I direct Revenue, the Adjudicating Authority to refund the same alongwith interest, w.e.f. the date of adjustment i.e. 11 July, 2016 till the date of disbursement. Accordingly, this appeal is allowed with consequential benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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