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TMI Blog2019 (7) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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? - Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilized amount of Cenvat Credit on account of the closure of manufacturing activities can be granted? - Whether what is observed in UOI VERSUS SLOVAK INDIA TRADING CO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Service Tax Appellate Tribunal (Tribunal), were admitted on 13 December 2007 (Appeal No.13 of 2007) and on 30 July 2008 (Appeal No.257 of 2007) : 2. Appeal No.13 of 2007 was admitted on the following substantial questions of law: 1. Whether the Tribunal erred in holding that cash refund of unutilized credit is not permissible, as the Appellants were not compelled to raise debit from PLA. 2. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 23 April 2016. The following three questions were referred for the opinion of the Larger Bench of this Court: (a) 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? (b) Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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