ORDER

Present appeal present bearing No. 234/CE/NOIDA/APPL/GBN/2024-25 dated 16.10.2024, filed by M/s Sheela Foam Limited, 51A, Udyog Vihar Greater Noida, (U.P.) is hereby allowed in above terms with consequential relief.”

2.1 The Appellant having Central Excise Registration Certificate No.AAACS0189BXM001 were engaged in manufacture of PU foam mattresses falling under Chapter Heading 39 of the Central Excise Tariff Act 1985. They were also availing the facility of CENVAT Credit on inputs & capital goods under the provisions of the CENVAT Credit Rules, 2004.

2.2 The Appellant filed a letter dated 13.12.2023 for the refund of Rs. 35,60,087/- in pursuance to the Tribunal’s Final Order No. 70132/2022 dated 02.08.2022 read with Misc Order No. 70131/2023 dated 16.11.2023 passed against Order-in- Original No. 1/Commissioner/G.B.Nagar/2018-19 dated 04.08.2019 passed by the Commissioner, Central Excise & CGST, Gautam Buddh Nagar.

2.3 On 27.08.2009 a fire accident took place in the factory of the Appellant resulting in destruction of 'semi-finished goods in process' and the 'finished good' available in the factory. The Appellant informed the jurisdictional Assistant Commissioner and the Range Of