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TMI Blog2011 (2) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... sue and has held that for claiming refund of duty paid through modvat credit in cash, an assessee must show that on account of such debit entry in modvat account, he was compelled to pay duty out of PLA or in cash, during the relevant period and as such has suffered, the refund can be granted in cash - However if the said credit was to lye unutilized in the modvat account and an assessee was not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the respondents along with imposition of penalty. During the pendency of the appeal against the order dated 07.09.06 confirming the said demand, the respondent debited an amount of Rs.19,75,000/- from their modvat account vide E.No.06 dated 13.07.97. The appeal filed by the respondents before Tribunal was allowed by the Tribunal vide its order dated 06.11.08. As a result the assessee became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) is impugned before us. 5. After hearing the learned DR we find that though the Commissioner (Appeals) has relied upon various decisions of the Tribunal laying down that where an assessee has stopped working, the pre-deposits made through modvat account can be refunded in cash. However we find that the Larger Bench of the Tribunal in the case of CCE Indore Vs. Gauri Plasticulture Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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