Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority

Rajashree Polyfil Vs C.C. E. & S.T. (CESTAT Ahmedabad) Short issue involved in the present case for determination is as to whether the appellant could suo motu take the credit reversed during the litigation. However we noticed that impugned order under challenge in this matter was passed on 18.10.2012 whereas as per the submission of the appellant that disputed amount of Rs. 65,98,211 was already refunded by the Assistant Commissioner, Central GST, Division –X, Vadodara-II, vide Order-In-Original No. 15/Dn-X/NNB/REFUND/19-20 dtd. 11.11.2019. The reversal of entry No. 1109 dtd. 25.03.2011...