2017 (5) TMI 1017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d by a specific rule or notification made under the CEA, 1944. This circumstance is an obvious reference to the refund provision in the CENVAT Credit Rules, 2004 that envisages a cash transfer to the claimant - unless such a cash transfer is occasioned, the provisions of section 11B of CEA would not apply - appellant not entitled to refund - appeal dismissed - decided against appellant. - E/29/20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceed to examine the correctness, or otherwise, of the impugned order no.YDB(77)MI/2011 dated 7 th October 2011 of Commissioner of Central Excise (Appeals), Mumbai Zone - I, it is necessary to ascertain legality of the mode resorted to by the appellant for re-credit of the reversed CENVAT; for that is what this entire exercise was all about. 4. Section 11B of Central Excise Act, 1944 prescribes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise Act, 1944. 5. In addition to the inference supra from a plain reading of the refund provision, the specifics contained therein do further support this proposition. The default consequence of a sanction of refund is, except in the circumstances specified, the transfer of the amount to the Consumer Welfare Fund. It would defy reason to expect the Fund to be enriched by padding it w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X