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TMI Blog2013 (11) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... el Strips vs. CCE, Ludhiana [2011 (5) TMI 111 - CESTAT, NEW DELHI] – Held that:- The refund has not been sanctioned yet – Thus, at this interim stage the status quo should be maintained till the final disposal of the appeal - stay to the refund granted – Decided in favour of Revenue. - E/87848/13-Mum - - - Dated:- 10-9-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the claim on the ground that there is no provision in law to allow such refund in cash on the ground that the factory is closed, relying on the decision of the Larger Bench of this Tribunal in the case of Steel Strips vs. CCE, Ludhiana - 2012 (26)STR 270 (Tri-LB). On appeal by the respondent before the lower appellate authority, the lower appellate authority set aside the said order and allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of goods which are exported and therefore, the provisions of Rule 5 are not attracted at all. Reliance is placed on the Larger Bench decision in the case of Steel Strips case (cited supra). 4. The ld. Counsel for the appellant on the other hand submits that the Hon'ble High Court of Karnataka in the case of Slovak India Trading Co. Pvt. Ltd. case (cited supra) had held that unutilize ..... X X X X Extracts X X X X X X X X Extracts X X X X
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