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TMI Blog2017 (5) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... no activity was undertaken by the respondent and their factory was actually closed by them, although they have not surrendered the registration certificate - Held that: - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate. In that circumstance, the respondent was not able to utilize the Cenvat credit account for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed by the respondent through cash of ₹ 30,70,557/- and the same has been paid through PLA. Remaining amount of ₹ 15,31,702/- was allowed through Cenvat credit account. The respondent filed appeal before the Commissioner (Appeals) as they are not utilizing the Cenvat credit account, refund to be given in cash. The Commissioner (Appeals) relying on the fact that on 03.06.2011, the unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, learned Counsel for the appellants submits as they have stopped the production in September, 2009 and the stock lying in their factory had been cleared in March, 2010, thereafter, no activity was undertaken by the respondent and their factory was actually closed by them, although they have not surrendered the registration certificate, therefore, they have suppressed the fact before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals), the respondent has surrendered their registration certificate. In that circumstance, the respondent was not able to utilize the Cenvat credit account for payment of duty as no duty liability was confirmed against the respondent. In that circumstance, the Commissioner (Appeals) has rightly allowed the refund in cash, therefore, I do not find any infirmity in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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