9911796707
TMI Blog2022 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... iah, Authorized Representative for the Respondent ORDER : This appeal is filed by the assessee-appellant against the impugned Order-in-Appeal No. 145/2020-21 CT dated 04.02.2021 passed by the Commissioner of Central Tax (Appeals-II), Bangalore whereby the denial of refund made by the Adjudicating Authority stood upheld. 2. Brief facts leading to the present dispute are that the Revenue conducte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the entire demand, as proposed, along with interest and penalty. An appeal was filed before the First Appellate Authority challenging the above denial of CENVAT Credit, which came to be dismissed vide Order-in-Appeal No. 575/2017-CT dated 27.12.2017. Thereupon, the appellant filed an appeal before the CESTAT and the CESTAT vide its Final Order No. 21930 of 2018 dated 20.12.2018 allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in support during the course of arguments. 6. At the outset, I find that the reasons attributed for rejecting the refund are not sustainable since, as held by the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Pune-I v. M/s. Sandvik Asia Ltd. reported in 2012 (323) E.L.T. 431 (Bom.), the entries in the Books of Accounts are immaterial and irrelevant and no presumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged or collected from the appellant's customers. 9. In view of this alone, I am of the view that the reasons attributed and the denial thereof are without any basis and hence, unsustainable. I also find that the judgements / orders relied upon by the appellant are in support of the above view. 10. In the light of the above, therefore, I am of the view that the denial of refund and consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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