2022 (5) TMI 748

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..... SAI SSK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, NAGPUR [ 2019 (12) TMI 390 - CESTAT MUMBAI] , the Tribunal had also rejected such claim for refund of credit that had accumulated in an undertaking taken over by the assessee themselves in the past. Refund cannot be granted - there is no merit in the grounds set out by the appellant for setting aside the order of the first appellate a .....

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..... rred under rule 5 of CENVAT Credit Rules, 2004 before the competent authority. 3. As pointed out by Learned Authorized Representative, the issue stands covers by the decision of the Hon'ble High Court of Bombay in Gauri Plasticulture Pvt Ltd v. Commissioner of Central Excise, Indore [2019 (30)GSTL 224 (Bom)] by which reference of the following '……….. "(a) Whether cash ref .....

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..... e. They have to be answered against the assessee and in favour of the Revenue. Questions (a) and (b) having been answered accordingly, needless to state that the order of the Hon'ble Supreme Court in the case of Slovak India (supra) cannot be read as a declaration of law under Article 141 of the Constitution of India.' 4. Furthermore, in Shri Vitthalsai SSK Ltd v. Commissioner of Central Excise .....

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