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2019 (12) TMI 178 - HC - Central ExciseRefund of Cenvat Credit lying unutilized - closure of unit - Whether CESTAT was correct in holding that appellant, engaged in manufacture of chewing tobacco and operating under the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, was entitled to refund of Cenvat Credit lying unutilized on date of closure of unit? HELD THAT - Admit. Registry is directed to list these two Central Excise Appeal Cases for final disposal on 9th January, 2020 in the category of After Notice Miscellaneous Matters .
Issues involved:
1. Condonation of delay in re-filing Central Excise Appeal Cases. 2. Substantial question of law regarding entitlement to refund of Cenvat Credit. Condonation of Delay: The petitioner filed applications under Section 5 of the Limitation Act, 1963 seeking condonation of a 15-day delay in re-filing the Central Excise Appeal Cases. After hearing both sides, the court found reasonable grounds for condonation and allowed the delay in re-filing the appeals in both cases. The applications were allowed and disposed of accordingly. Substantial Question of Law - Refund of Cenvat Credit: The court identified the substantial question of law in the Central Excise Appeal Cases regarding the entitlement to a refund of Cenvat Credit. The question revolved around whether the appellant, engaged in the manufacture of chewing tobacco under specific regulations, was entitled to a refund of unutilized Cenvat Credit upon the closure of the unit. The court admitted the question and directed the registry to list the cases for final disposal on 9th January, 2020, categorizing them as 'After Notice Miscellaneous Matters.' Stay Orders: The court noted that stay had already been granted by a previous order dated 11th September 2019, and it would continue to be operative during the pendency and final hearing of the Central Excise Appeal Cases. Consequently, the stay applications were disposed of in light of the existing stay order.
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