2019 (7) TMI 492

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..... /S. SIMPLEX MILLS CO. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, INDORE, THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV, THE UNION OF INDIA THROUGH THE COMMISSIONER OF CENTRAL EXCISE MUMBAI I [ 2019 (6) TMI 820 - BOMBAY HIGH COURT] where it was held that the transitional provision does not enable us to hold that the amount of un-utilised Cenvat Credit can be refunded in cash. The substanti .....

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..... Revenue urges only the following reframed question of law for our consideration: Whether cash refund is permissible in terms of clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 where an assessee is unable to utilize credit on inputs ? 4. The Appeal is admitted on the above substantial questions of law. 5. No other issues arising from the impu .....

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