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TMI Blog2006 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the appellant had stopped manufacturing and has also surrendered excise registration. Since the appellants are not in a position to utilise the credit already lying in their Cenvat Account - refund is allowed in cash - E/3085/2004-NB (SM) - 403/2006-SM (BR) (PB) - Dated:- 23-2-2006 - Shri C.N.B. Nair, Member (T) Shri Sanjay Kumar, JDR, for the Appellant. Shri Rajesh Chhiber, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed that appeal with the following observations:- "I have gone through the documents placed on record and the citations. As per well-settled law, any payment made prior to issue of the notice, that too at the behest of the officers, shall be a pre-deposit and the assessee ; entitled for refund. Further it is evident that the appellant were not afforded any opportunity to plead their case for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CCE, Chennai v. Rajashree Cements reported in 2001 (132) E.L.T. 724 (Tribunal-Chennai). The ld. Counsel for the appellant submits that the present appeal seeks to deny the appellant the benefit of a refund. It is being pointed out that the appellant had stopped manufacturing and has also surrendered excise registration. In such a case, a credit given in the CENVAT Account would be a nullity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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