VINIT KUMAR MATHUR,J. - (1.) The present appeal has been preferred against the judgment and order dated 03.02.2012 passed by the learned CESTAT and the order passed by the Commissioner (Appeals) dated 08.12.2008.
(2.) Briefly the facts in the case are that the appellant is a manufacturer of ACSR Conductors of Aluminum falling under the Chapter 76 of the Central Excise Tariff Act, 1984. In pursuance of a show cause notice date d 29.08.2003, a demand of Rs. 2,04,554/- was raised against the appellant, out of which Rs. 1,76,516 was confirmed vide order dated 13.03.2005. During the process, the appellant debited an amount of Rs. 63,001/- under protest on 09.03.2005 in their RG-23A Part-II register which was appropriated in the adjudication order stated above. The appeal against the said order was also rejected by the Commissioner (Appeals). Thereafter, a further appeal before the Tribunal was preferred by the appellant and the same was allowed vide order dated 01.12.2005.
(3.) In these circumstances, after final adjudication of the show cause notice proceedings, the appellant filed a refund application before the adjudicating authority for the refund of the Canvat credit to the tune of Rs. 63,001/- in cash as they had surrendered their registration certificate. The adjudicating authority sanctioned a refund of Rs. 63,001/- in favour of the appellant and the cheque to that effect was also prepared on 12.12.2006.;