9911796707
TMI Blog2020 (10) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... S VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [ 2011 (5) TMI 111 - CESTAT, NEW DELHI] are contradictory - There are various high courts judgments such as UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [ 2006 (7) TMI 9 - KARNATAKA HIGH COURT] from Karnataka High Court, M/S. WELCURE DRUGS AND PHARMACEUTICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [ 2018 (8) TMI 1169 - RAJASTHAN HIGH COURT] of Hon ble Rajasthan High Court and COMMISSIONER OF C. EX., NASIK VERSUS JAIN VANGUARD POLYBUTLENE LTD. [ 2010 (6) TMI 171 - BOMBAY HIGH COURT] from Bombay High Court - Now the larger bench of the Bombay High Court in the case of M/s. Gauri Plasticulture Pvt. Ltd. though after considering the SLOVAK INDIA TRADING CO. PVT. LTD. of K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IA TRADING CO. PVT. LTD. v/S. CCE, BANGALORE- 2006 (205) ELT 956 (Tri.-Bang.) * WELCURE DRUGS & PHARMACEUTICALS LTD. v/S. CCE, JAIPUR- 2018 (15) GSTL 257 (Raj.) * SHALU SYNTHETICS PVT. LTD. v/S. CCE, VAPI- 2017 (346) ELT 413 (Tri.-Ahmd.) * COMMR. v/S. SHREE KRISHNA PAPER MILLS AND INDUSTRIES LTD. MANU/PH/3052/2019. 2.1 He also submits that in one of the case, the Hon'ble Gujarat High Court has allowed the refund of unutilized Cenvat Credit by upholding the tribunal's judgment in the case of M/s. ISHAN COPPER PVT. LTD.- 2018 TIOL 1361-SC-AHHM-CX, which is binding on this tribunal being order of jurisdictional High Court. 3. On the other hand, Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Strips (supra) are contradictory. There are various high courts judgments such as SLOVAK INDIA TRADING CO. PVT. LTD.(supra) from Karnataka High Court, M/s. WELCURE DRUGS & PHARMACEUTICALS LTD. of Hon'ble Rajasthan High Court and M/s. JAIN VANGUARD POLYBUTLENE LTD from Bombay High Court. Now the larger bench of the Bombay High Court in the case of M/s. Gauri Plasticulture Pvt. Ltd. though after considering the SLOVAK INDIA TRADING CO. PVT. LTD. of Karnataka High Court which was upheld by the Hon'ble Supreme Court taken a view that accumulated unutilized Cenvat Credit cannot be refunded. 4.1 I find that the Larger Bench judgment of the Bombay High Court has been challenged before the Hon'ble Supreme Court in SLP(C) No. 007390/2020 registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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