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TMI Blog2019 (7) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... that have been exported. That may, or may not, apply to the present dispute. The adjurement of the Hon ble High Court of Karnataka, in UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [ 2006 (7) TMI 9 - KARNATAKA HIGH COURT] , requiring ascertainment of any other provision under which entitlement to refund may be allowed should also be coupled with it. It would, therefore, be appropriate for us to set aside the impugned order for having to failed to comply with the principles of natural justice and remand the application for refund back to the original authority for necessary action thereon in accordance with the decisions cited. Appeal allowed by way of remand. - CENTRAL EXCISE APPEAL NO: 1352 of 2011 - A/86225 / 2019 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n scheme, embodied in notification no. 30/2004-CE dated 9th July, 2004, as the relevant date. The impugned order has, besides, placed reliance on the decision of the Larger Bench of the Tribunal in Steel Strips v. Commissioner of Central Excise, Ludhiana [2011 (269) ELT 257 (Tri.-LB)]. 3. We find from the records that this matter was deferred by the Tribunal, in its order dated 10th April 2014, to await the decision of the Hon ble High Court of Bombay which was seized of the controversy in appeal of Revenue against order of the Tribunal in Raymond Ltd v. Commissioner of Central Excise, Mumbai III [2011 (273) ELT 582 (Tri.-Mumbai)]. 4. Learned Counsel for the appellant informs that the appeal has since been dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Pune IV [2018-TIOL-3092-CESTAT-MUM] thus 6. It would appear from these decisions that neither assures a precedent to be followed without examining the circumstances of eligibility. Indeed, the Hon ble High Court of Karnataka did, in re Slovak India Trading Co Ltd, emphasise the importance of scrutinising the circumstances of each claim for refund and directed that a disposal solely on that one statutory exclusion would not suffice. Following that prescription, it is necessary to examine the circumstances in which this claim has been made. Before so doing, the CENVAT credit and the implication of allowing the claim preferred by the appellant must also be subject to examination. to empha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the raw materials, services and capital goods that were manufactured by another entity and procured by the appellant. Such refund is not envisaged under Central Excise Act, 1944 unless the duty itself was not exigible. As the circumstances in which the claim disputed in re Slovak India Trading Co Pvt Ltd denied by the lower authorities is not ascertainable from the records and unable to be tested for congruence with the present circumstances, compliance with the decision of the Hon ble High Court of Karnataka, followed by Hon ble High Court of Bombay in re Jain Vanguard Polybutlene, necessitates the ascertainment of entitlement to CENVAT credit after closure of operation. 8. It is seen from the records that the denial of claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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