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TMI Blog2021 (11) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... gs and the appellant had contested the amount in dispute. The refund claim is within time as the same is filed within 2 months from the date of order-in-appeal. The adjudicating authority is directed to grant refund of the said amount in cash, as required under the Transitional Provisions of CGST Act, and is further directed to pay interest @ 12 p.a. from the date of reversal of the cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised objection vide show cause notice dated 16.09.2005 relating to the period October, 2004 to March, 2005 for availing the cenvat credit taken of ₹ 16,91,290/- on the items like sheet steam jointing and sheet cork and lining plate, HRCS and cast items. Pending adjudication, the appellant reversed the cenvat credit of ₹ 16,91,290/- vide reverse entry no.925 dated 29.10.2005. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed refund claim within one year from the date of issue of the order-in-original. The appellant relied on Section 11 B, clause (ec), sub-section (5), wherein it is provided that when the duty becomes refundable as a consequence of the order of the Adjudicating or Appellate Authority, the refund has to be filed within a period of one year from the said date (the date of issue of Order-in-Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. Accordingly, refund application filed within two months from the date of the order-in-appeal, is well within time. Further, it is evident from the facts on record that the amount of cenvat credit under dispute was reversed under protest, as the said reversal was during the pendency of the adjudicating proceedings and appellant had contested the show cause notice. 8. Ld. Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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