2018 (7) TMI 838

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..... Cash refund of the Cenvat credit is admissible only in accordance with the procedure prescribed under Rule 5 of the CCR, 2004. Since, such a situation is not present in the appellant’s case, the cash refund of CENVAT credit is not admissible. Appeal dismissed - decided against appellant.
Dr. D. M. Misra, Member (Judicial) and Mr. Devender Singh, Member (Technical) For Appellant (s) : Shri P. P. Jadeja, Consultant For Respondent (s): Shri Sameer Chitkara, AR ORDER Heard both sides. 2. This is an appeal filed against OIA No. 251/2010 (Ahd-I)/CE/MM/Commr.(A)/Ahd dated 27.07.2010 passed by the Commissioner of Central Excise (Appeals-V), Ahmedabad. 3. The short issue involved in the present appeal is: whether the appellant are entitled .....

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..... covered by the judgement of the Larger Bench of this Tribunal in Steel Strips case (supra). It is observed as follows:- "5.15 The decision made in Gauri Plasticulture (P) Ltd. was called for on the question before the Larger Bench as framed in Para 1 thereof. At the cost of repetition it may be stated that the question before Larger Bench in that case was "whether duty debited in RG-23 A Part II can be refunded in cash, when the refund becomes otherwise due" [Emphasis supplied]. But the conclusion in that case as per Para 10 was that if denial of credit has compelled an assessee to pay duty out of PLA, the refund of the same would be admissible in cash to the extent of payment of duty in cash during that period. However, if no cash payment .....

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..... eference is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly absence of express grant in statute does not imply ipso facto entitlement to refund. So also absence of express grant is an implied bar for refund. When right to refund does not accrue under law, claim thereof is inconceivable. Therefore, present reference is to be answered negatively and in favour of Revenue since refund of unutilized credit is only permissible in case of export of goods and for no other reason whatsoever that may be. As has been stated earlier that equity, justice and good conscience are the guiding factors for Civil Courts, no fiscal Courts are governed by these concepts, the present reference is bound to be answered i .....

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