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TMI Blog2010 (1) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... n:schemas-microsoft-com:office:smarttags" /> Kapil Vaish , C.A. , for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. [Order (Oral)]. - This is an appeal against the order of the Commissioner (Appeals) No. 241/CE/MRT-II/2007 dated 27-11-07 . 2. Heard both sides. 3.1 The relevant facts, in brief, are that the appellants are manufacturer of writing and printing paper and they were having their unit in Uttarkhand in an area where the exemption under Notification No. 50/2003-C.E., dated 10-6-03 is applicable. There was a dispute and the matter came before the Tribunal and the Tribunal vide stay order dated 27-12-04 granted partial waiver of the dues, in pursuance of the order which was appealed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the earlier period was not justified and not legal and the order of deposit by the Tribunal dated 23-12-07 was made in such circumstances. But for the dispute raised by the Department, they would have utilised the credit prior to February, 2007 and to that extent they would have paid excise duty less in cash, as they have paid nearly 100 crores of excise duty in about three years preceding February, 2007. Therefore, he seeks the refund sanctioned should be converted as refund in cash. 4.2 In support of his above submissions, he relies on the decision of the Tribunal in the case of National Organic Chemicals Inds. Ltd. v. CCE, Bombay-III [1994 (70) E.L.T. 722 (Tri.)] (against which the appeal by the Department was dismissed by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enabling the refund of amount debited by using Cenvat credit to be paid in cash in a situation like the present case. This is clearly not governed by the provisions of Rule 5 of the Cenvat Credit Rules, 2004. The decision of the Tribunal in the case of National Organic Chemicals Inds. Ltd. was in the context of a benefit which was held available in pursuance of a decision rendered later by which time the notification allowing such benefit of set off was withdrawn. The decision of the Larger Bench in the case of Gauri Plasticulture (P) Ltd. relate to denial of payment by using credit and making the assessee to pay the duty out of PLA. And in such situation it has been held that the assessee would be eligible for refund in cash. The decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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