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TMI Blog2006 (7) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 - - - Dated:- 7-7-2006 - [Judgment] - The Union of India is before us raising the following questions of law in para 17 in the light of the order of the Tribunal dated 9-8-2005 passed in Excise Appeal No. 934/2004 on the file of the Customs, Excise and service Tax Appellate Tribunal, Bangalore. (a) Whether under the facts and circumstances of the case the Tribunal is right in ordering fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has availed Cenvat Credit of the materials received by them during the past on the strength of the photocopies of the duplicate copy of invoices and the original copies of the invoices were never produced. The assessee had availed the credit to the tune of Rs. 3,09,390/-. On scrutiny, it was no 1 that there was neither production nor clearance of finished goods. Cenvat credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Heard the learned Counsel appearing for the appellant and perused the material placed on record. 4. Admitted facts would reveal of a claim of cash refund and admitted facts would reveal of rejection at the hands of the Assistant Commissioner and also the appellate authority. The Tribunal has chosen to allow the claim application on the ground that refund cannot be rejected when the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be specified by the Central Government by notification: Provided that no refund of credit shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims a rebate of duty under the Central Excise Rules, 2002, in respect of such duty." 5. There is no express prohibition in terms of Rule 5. Even otherwise, it refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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