2008 (3) TMI 575

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..... al by the Revenue has come up for hearing on the point of stay. The Revenue is aggrieved by part of the order of the Commissioner (Appeals) directing the adjudicating authority to refund the amounts of pre-deposit by way of cheque with interest at the rates applicable during the relevant period. The dispute is about the mode of refund. The case of the Revenue is that where deposit is made through .....

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..... the order therefore cannot be read as a precedent on the point that even though the unit in question is closed down and there is no running Cenvat account, the refund can be made into the Cenvat account of the manufacturer for the unit situated within the jurisdiction of another Commissionerate. 2. On consideration of the matter, I am inclined to think that there being no running account of the .....

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