2008 (5) TMI 212

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..... liability to pay back the refunded arose with the passing of the CCE’s order
Ms. Archana Wadhwa, Member (J) None, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - All the four appeals are being taken up together as the set of facts and circumstances are same. 2. The assessees M/s. Orion Steel Corporation and M/s. Orion Wire Mfg. Company are engaged in the process of redrawing of wire of thinner gauge out of duty paid wire of thicker gauge. Though the appellants took a stand that the said activity does not amount to manufacture, they were paying duty under protest and after filing the classification list etc. They subsequently filed a refund claim in respect of duty paid under protest. The Asst. Commissioner san .....

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..... the Commissioner (Appeals) vide his order dated 1-5-2003 holding that the subsequent issuance of credit notes is not sufficient to meet the unjust enrichment angle, allowed the Revenue's appeal and set aside the order of the lower authorities. Vide the same order, Commissioner (Appeals) allowed another appeal filed by the Revenue in the case of M/s. Tensile Wire Mfg. Company. Appeal No. E/1901/03 stands filed by the said assessee M/s. Tensile Wire Mfg. Company. 5. As a result of passing of the order-in-appeal of Commissioner (Appeals) dated 1-5-2003, M/s. Orion deposited the refunded amount within a period of 3 months from the said date. However, in the meanwhile, show cause notice dated 7-1-2002 for recovery of erroneously granted refund .....

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..... s paid back the refunded amount. Appeal No. E/1901/03 filed by M/s. Tensil Wire Mfg. Company is liable to be rejected, by following the Larger Bench decision of the Tribunal in case of M/s. Grasim Ind. (Chemical Division). 7. The issue which survives for consideration in appeal No. E/1507/04 is as regards the interest amount. It is seen that originally refund was allowed by the Asst. Commissioner and an appeal was filed against the said order by the Revenue as also proceedings by way of issuance of show cause notice in terms of Section 11A were also initiated. The said order passed by Asst. Commissioner was reversed by Commissioner (Appeals) and the duty so refunded to the assessee was paid back to the Revenue in terms of the appellate aut .....

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