SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-EXCUS-APPL-002-93-2025-26 dated 25/06/2025 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida.

By the impugned order following has been held:-

“ORDER

I reject the appeal bearing No. 298/CE/NOIDA/APPL/GBN/2024-25 02.01.2025filed by M/s Bajaj Energy Ltd., Barkhera Kalan, Bisalpur Road, Pilibhit, U.P.- 262201 and uphold the impugned 0-1-0 dated 20/21.11.2024.”

2.1 Appellant is a power generation utility and is having Central Excise registration No.AADCB4998CEM001.

2.2 Appellant filed a refund application on 14.08.2023 under Section 11B of the Central Excise Act, 1944 seeking a refund of Rs.3,25,275/- against payment of duty paid on clearance of 'fly ash' under protest. The refund claim was arisen consequent to dismissal of department's appeal by Hon'ble Supreme Court against the judgment of the Hon'ble Madras High Court in the matter of M/s Mettur Thermal Power Station in WA No.1518 of 2015 holding that the fly ash do not fall under the category of excisable goods so as to attract levy of central excise duty.

2.3 Appellant claimed that they had paid the duty on 'fly ash' under protest and his other un