Cenvat Refund – Period for compliance cannot be extended even on ground of impossibilities of adherence to same

 CESTAT, NEW DELHI BENCH Spark Engg. (P.) Ltd. Versus Commissioner of Central Excise, Ghaziabad FINAL ORDER NOS. 55172-55174 OF 2013 SM(BR) APPEAL NOS. ST/1270-1272 OF 2011 JANUARY 10, 2013 ORDER Ms. Archana Wadhwa, Judicial Member All the three appeals are being disposed of by a common order as the issue involved is identical. For better appreciation of facts reference is being made to Appeal No. 1270/2011-SM. 2. After hearing both the sides, I find that the appellant is engaged in the manufacture of bicycle parts which they were clearing for the domestic markets as also wer...