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TMI Blog2017 (12) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of equity, justice and good conscious - cash refund cannot be allowed - appeal dismissed - decided against appellant. - Central Excise Appeal No.276 of 2010-SM - A/12871/2017 - Dated:- 9-10-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri H. Ganguly with Shri H.D. Dave, Advocates for the Appellants Present Shri Sameer Chitkara, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is directed against the Order-in-Appeal No.332/2009 (AHD-I) CE/RLM/COMMR(A)/AHD dated 23.11.2009 passed by the Commissioner of Customs (Appeals), Central Excise, Ahmedabad I. 2. The short issue involved in the present case is : whether the Appellants are entitled to cash refund of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mulated credit the Larger Bench of the Tribunal in Steel Strips case observed as follows: 5.16 Modvat law has codified procedure for adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench decision stands given by considering the Hon'ble Karnataka High Court, and subsequent confirmation of the same by the Hon'ble Supreme Court. Further, Tribunal being a creature of the Statute cannot go beyond the provisions of the Act and can't exercise power which are not available to it like writ jurisdiction powers. Judicial discipline requires us to follow the law declared by the Larger Bench's of the Tribunal. We also note that the insistence of the learned Advocate on the fact that appeal filed by the Revenue before Hon'ble Supreme Court in the case of Union of India Vs. Slovak India Trading Co. Pvt. Ltd. (supra) stands dismissed by the Hon'ble Supreme Court and as such it is the declaration of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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