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TMI Blog2019 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal - appeal dismissed. - C.M.A.No.3484 of 2017 - - - Dated:- 29-11-2018 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Satish Kumar For the Appellant : Mr.A.P.Srinivas For the Respondent : Mr.Joseph Prabakar JUDGMENT T.S.SIVAGNANAM. J., This appeal filed by the Revenue is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant to implement the order passed by the Tribunal, wherein, the Tribunal has observed that the respondent assessee's claim for refund is very much admissible and for which purpose, the matter was remanded to the original authority for ascertaining the credit amount of eligible accumulated credit that remained unutilized on account of closure of the activities of the assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucherry and the date of closure as noted by the Tribunal is 01.07.2013 and they filed an application for refund on 18.07.2013. Thus, on account of the closure and as well as on account of the implementation of the General Sales Tax Act, we feel that in the instant case, an observation is required to be made while dismissing the appeal so that the appellant would be in a position to take the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of ascertaining the correct amount of eligible accumulated credit that retained unutilized on account of such closure. 6. Since the respondent assessee has closed down the factory, the appellant may assign the files to an officer who would have jurisdiction to deal with the same and implement the directions of the Tribunal. 7. In the result, the appeal stands dismissed. No costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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