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TMI Blog2018 (10) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ere originally paid out of the credit account only and not in cash. He has further fairly agreed that the appellant is in a position to use the said credited amount for payment of duties in future. If that be so, I really fail to understand the appellant’s contention to receive refunded amounts in cash. The duties having been paid out of the credit amount has to be refunded to the credit accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said sanctioned refund claim has to be allowed as a credit to the assessee in their RG-23A Part-II, whereas the interest has to be paid in cash. As such the adjustment of the refunded amount with the outstanding interest was not proper. The assessee also filed a Cross Objection against the said order of the Original Adjudicating Authority contending that the said appropriation was not prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross objections, he observed that the same are not maintainable and the assessee could not have filed any cross objection against the Revenue s appeal and as such rejected the same as non-maintainable. For the above proposition he relied upon the Tribunal s decision in the case of Gee Kay Enterprises vs. Commissioner of Central Excise, Bangalore-I reported at 2004 (171) ELT 487 (Tri.- Bang.). Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. 6. As such the only grievance left on the part of the assessee is as to whether the sanctioned refunds have to be made in cash or in RG 23A Part-II as credit. On being questioned learned Advocate fairly agrees that such duties were originally paid out of the credit account only and not in cash. He has further fairly agreed that the appellant is in a position to use the said cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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