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TMI Blog2018 (4) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... cash - appeal allowed - decided in favor of appellant. - Excise Appeal No.E/51658/2017 [SM] - FINAL ORDER NO. 51634 /2018 - Dated:- 26-4-2018 - Mr. S. K. Mohanty, Member ( Judicial ) For the Appellant : Mr. V. S. Negi, Advocate For the Respondent: Mr. U. Sengraj, D.R. ORDER PER: S. K. MOHANTY Brief facts of the case are that the appellant was engaged in the manufacture and clearance of copper ingots and rods, falling under Chapter 74 of the First Schedule to the Central Excise Act, 1985. During the period 2005-06, the Department investigated the matter of clandestine removal of goods and initiated show cause proceedings against the appellant for confirmation of the duty demand. The matter was adjudicated vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and the amount paid in cash was refunded to the appellant and the balance amount of ₹ 10.00 Lakhs deposited through Cenvat Account was restored to the Cenvat Account only. Against restoration of the amount into the Cenvat account, as ordered by the original authority, the appellant had filed appeal before the Commissioner (Appeals), which was disposed of by the impugned order dated 26.09.2017 in rejecting the appeal of the appellant. The ld. Commissioner (Appeals) has held that since ₹ 10.00 Lakhs was debited through the Cenvat Account, refund of such amount should be restored to the Cenvat Account only. 2. Feeling aggrieved with the impugned order, the appellant has preferred this appeal mainly on the ground that the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by it should be refunded by the Department and the Department has also rightly refunded the amount. But restoring the amount to the Cenvat account of the appellant will not solve any purpose, inasmuch as, there is no scope for the appellant to utilise such credit for payment of the Central Excise duty on clearance of the final product, in view of the fact that the factory is not in operation. Since, the appellant had lawfully earned the Cenvat credit and due to closure of the factory, is not in a position to utilise the same now, such pre-deposited amount, in my considered view, should be refunded to it in cash. I find that the decisions relied upon by the ld. Advocate are squarely applicable in support of cash refund, as claimed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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