CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT No.II (E-HEARING)

Excise Appeal No.70623 of 2025 (Arising out of Order-in-Appeal No.633-CE/APPL/LKO/2024 dated 30/09/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow)

M/s Jindal Quality Tubular Ltd., ….Appellant (A-1, UPSIDC Industrial Area, Kosi Kalan, Mathura)

VERSUS Commissioner of Central Excise &

CGST, Agra ….Respondent (CGST Commissionerate, Mathura)

APPEARANCE Shri R. Santhanam, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70087/2026 DATE OF HEARING : 19 March, 2026 DATE OF PRONOUNCEMENT : 25 March, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.633-

CE/APPL/LKO/2024 dated 30/09/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow. By the impugned order following has been held:-

“5.12 In view of the above findings and the judicial pronouncement, I am the considered view that out of total refund claim of Rs.8,43,240/- filed by the appellant, the refund claim of Rs.4,48,532/- is proper and sanctionable to th