in Appeal No.

GZB/Excess/000/APPL/MRT/228/2018-19 dated 30.10.19 (decided both the appeals).

2.4 Pursuant to the said order in appeal, the appellant filed a refund claim with Dy. Commissioner CGST Div.-VII, GZB for refund of the amount already paid under protest.

2.5 On 13.02.2020 the Dy. Commissioner issued Show cause notice as to why the refund should not be rejected as appellants have debited the said amount from credit taken of Rs. 1,98,78,060/- on inputs which has been destroyed in fire that broke in factory on 09.01.2017.

2.6 Aforesaid SCN was adjudicated by Order-In-Original No. R- 14/DC/CGST/D-VII GZB/2020-21 and the Adjudicating Authority rejected the claim on the ground that utilization of the credit of 1SCN Rs. 41,28,105/- out of total amount Rs. 1,98,78,060/- involved in goods destroyed in fire is not proper.

2.7 Appeal was preferred against the said order in original dated 28/09/2020 before Commissioner (Appeals) who vide O-I- A No. GZB / Excise/000/APPL/MRT/14/2021-22 allowed the appeal with consequential relief.

2.8 In pursuance of O-I-A dated 30.04.2021,Appellant again filed refund application of Rs. 41,28,106 and Rs. 7586/- which was debited on 12.11.2014.

2.9 Ld. As