2016 (2) TMI 1135

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..... case of 2011 (9) TMI 964 - ANDHRA PRADESH HIGH COURT [2011 (9) TMI 964 - ANDHRA PRADESH HIGH COURT], where it was held that the Rule entitles the manufacturer to refund of the Cenvat Credit where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Governmen .....

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..... f Cenvat Credit Rules, 2004. Therefore, the refund should be granted to the appellant,without its right being abrogated by any mode in absence of law in that regard. 1.2 Appellant relies on the decision of the Hon ble High Court of Andhra Pradesh in the case of Commissioner of Customs, Commissioner of Central Excise Service Tax, Hyderabad-IV Vs Apex Drugs Intermediates Ltd. reported in 2015 .....

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