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TMI Blog2017 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable in the present case as the issue is similar, where it was held that this Tribunal was justified is ordering refund of unutilized Cenvat credit lying in balance when the manufacture in the unit was closed - appeal dismissed - decided against Revenue. - E/3926/2010-EX[SM] - A/70142/2017-SM[BR] - Dated:- 20-1-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chander Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 dated 27/04/2010 the said claim for refund was rejected. Aggrieved by the said Order-in-Original respondent filed an appeal before the Commissioner (Appeals). The Id. Commissioner (Appeals) (decided the said appeal through Order-in-Appeal No.285/CE/Appl/Noida/2010 dated 31/08/2010. The Id. Commissioner (Appeals) has relied upon ruling of Hon'ble High Court of Karnataka in the case of Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und of Cenvat credit in cash, except in cases where input or input service as such are exported or are used in the manufacture of finished goods which are exported out of India. They further, contended that accumulation of Cenvat credit the case of respondent was not on account of export but for other reason. They, further, contended that in the case of Slovak India Trading Co. Pvt. Ltd. (Supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. Versus Commissioner of Central Excise, Bangalore reported at 2006 (205) E.L.T. 956 (Tri. Bangalore) has held that this Tribunal was justified is ordering refund of unutilized Cenvat credit lying in balance when the manufacture in cy unit was closed. The said finding by this Tribunal was ultimately affirmed by Hon'ble Supreme Court of India. The grounds of appeal by Revenue do not anyw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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