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TMI Blog2007 (1) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... /3778/2005 - Final Order No. A/171/2007-WZB/C-IV(SMB)/Mum., - Dated:- 4-1-2007 - [Order]. - Heard both sides. 2.The issue relates to the refund claims filed by the appellants in terms of provision of Rule 5 of the Cenvat Credit Rules, 2002, which have been rejected by the authorities below. 3.The appellants had taken cenvat credit of the duty paid on the inputs i.e. Grey fabrics used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s below have observed that it is not a case of cenvat credit could not be utilized and the refund can he granted only for credit cannot be utilized. 5.The learned Consultant for the appellants sharply replied that utilization is to he proved as per the condition 5 of the Notification and that the appellants have specified every month the refund claim pertains to utilized amount lying the end of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the said Rule is non-utilization of the credit and no jurisdiction vests in the Central Excise officer to find out the reason for such non adjustment. The use of the expression that "where for any reason" such adjustment is not possible, the manufacturer shall be allowed refund of such amount is an unlimited expression and cannot be narrowed or curtailed down by the departmental authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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