2006 (2) TMI 324

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..... J. REPRESENTED BY :Shri J.H. Motwani, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order]. Heard both sides. These four appeals, according to the learned Advocate for the appellants, involve Rs. 12,470/-, Rs. 34,777/-, Rs. 47,165/- and Rs. 35,654/- respectively. Since the amount in each case is below Rs. 50,000/-, the appeals are first taken up for co .....

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..... way of credit in the Modvat account, cash refund is not permissible except in the case of refund of unutilized credit on export of final products. The learned Advocate for the appellants cites the following decisions, to state that cash refund has been permitted in the similar cases : - (i) CCE, Bhopal v. Bombay Burmah Trading Corpn. Ltd. - 2005 (190) E.L.T. 40 (Tri. - Del.) (ii) CCE, .....

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..... d case laws, I am of the view that the decisions in the cases of Bombay Burmah (supra), Arcoy Industires (supra) and Omkar Textiles (supra) have been rendered contrary to the earlier decision of the Tribunal in the case of Rajshri Cements (supra), which was delivered at an earlier point of time on 9-9-2001. Moreover, Rajshri Cements also correctly notices the provisions of law which allows cash re .....

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