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TMI Blog2011 (4) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... eld which will be reversed with interest and the refund claim filed by the appellants will be considered favourably within one month from the date of filing of refund claim - E/618 and 619/2010 - Mum - A/381-382/2011-WZB/C-II(EB) - Dated:- 11-4-2011 - Shri. B.S.V. Murthy, Shri Ashok Jindal, JJ Appearance Shri Mayur Shroff, Advocate for Appellant Shri Kishori Lal, SDR for Respondents Per B.S.V. Murthy Both the appeals are taken up together since the issue involved is same. In both the cases, as per the directions given by the Central Excise officers after visiting them, the appellants reversed the CENVAT credit under protest. After one year when no show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Printing Pvt. Ltd. vs. Union of India - 2006 (205) ELT 120 (Guj.) 5. Raghu Exports vs. Union of India - 2008 (229) ELT 655 (P H) 6. Commissioner of Customs vs. Mahalaxmi Exports - 2010 (258) ELT 217 (Guj.) 7. BDH Industries Ltd. vs. CCE (Appeals) Mumbai - 2008 (229) ELT 364 (Tri. LB) 8. BDH Industries Ltd. vs. Commissioner - 2009 (240) ELT A143. 9. Commissioner of Central Excise, Indore vs. Mahle Migma Ltd. 2005 (192) ELT 687 (Tri. Del) 10. CCE Surat vs. Trinetra Texturisers Pvt. Ltd. 2004 (166) ELT 384 (Tri. Mum). 11. Kopran Ltd. vs. CCE Raigad - 2006 (196) ELT 99 (Tri. Mum). When the learned Advocate was asked as to whether any contrary decision to the decision of the Larger Bench rendered in the case of BDH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Larger Bench and therefore hold that the appellants have not been able to make any prima facie case. 3. At this stage we consider it appropriate that final decision itself can be taken. In view of the decision of the Larger Bench nothing more is left to be decided in this case. The learned Advocate was requested whether the appellants could reverse the credit taken by them suo motu with interest and file a refund claim which can be considered by the department as fast as possible.The learned Advocate agreed to the proposal and, accordingly, we consider it appropriate to direct the appellants to reverse the credit with interest and file refund claim. We also direct the departmental officer to sanction the refund within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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