2008 (6) TMI 25

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..... . Bharati, Advocate, for the Respondent. [Order] - After hearing both sides on stay applications filed by the Revenue, appeals are taken up for final disposal. 2. The captioned appeals have been filed by the Revenue against the impugned orders as detailed below:   Sl. No. Order-in-Appeal No. Period of dispute Amount involved Rs. 1. 100/07 (P) dt. 16-7-07 4/2005 to 9/2005 1,50,444/- .....

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..... ch refund of credit relating to input service. In the orders impugned, the Commissioner (Appeals) found that Rule 5 of CENVAT Credit Rules, 2004 (CCR) as it existed at the material time provided for refund of accumulated CENVAT credit of duty paid on inputs and tax paid on input services. He found the orders of the original authority to be inconsistent with Rule 5 of CCR and allowed the appeals fi .....

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..... output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguard, conditions and limitations, as may be specified, by the Central Government, by notification." The Commissioner (Appeals) found that the refund claims in dispute related to the period subsequent to 10-9-2004 Rule 5 of the CCR at the material .....

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