P. ANJANI KUMAR:

The appellants, M/s Mann Feeds Private Limited, are engaged in the manufacture of diapers; they manufactured diapers on behalf of M/s Kimberly Clark Lever Ltd by installing a separate machinery; On the expiry of contract they have discontinued the manufacturer on 30.09.2014; they filed an application for refund, dated 07.10.2014, of Cenvat Credit lying as balance in their books; original authority rejected the refund vide order-in- original dated 22.01.2015; Commissioner (Appeals) on an appeal preferred by the appellants, remanded the matter back to original authority to examine whether the appellants closed manufacturing activity and to pass a speaking order; the appellants surrendered the registration on 10.10.2016; in remand proceedings, the original authority again rej