2009 (6) TMI 790

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..... E/832/2008 - A/319/2009-WZB/C-IV/SMB - Dated:- 19-6-2009 - Shri P.G. Chacko, J. REPRESENTED BY : Shri A.V. Naik, Advocate, for the Appellant. Shri T. Tiju, JDR, for the Respondent. [Order]. After examining the records and hearing both sides, I find that the short question arising for consideration in this case is whether a claim for refund of unutilized CENVAT Credit availed .....

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..... fully justified in ordering refund particularly in the light of the closure of the factory and in the light of the assessee coming out of the Modvat Scheme. In these circumstances, we answer all the three questions as framed in para 17 against the Revenue and in favour of the assessee. 2. The Union of India filed a Special Leave Petition in the Supreme Court against the above judgment of the Hi .....

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