2009 (2) TMI 136

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..... time of closer of manufacturing unit – tribunal rejected the claim of refund – Held that refund is allowed to the appellant in view of various decisions.
M.M. KUMAR and H.S. BHALLA, JJ. Jagmohan Bansal for the Appellant. Sanjeev Kaushik for the Respondent. JUDGMENT M. M. Kumar, J. - This is an appeal directed against order dated 17-10-2008 (P-4), passed by the Customs Excise and Service Tax .....

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..... the case of Union of India v. Slovak india Trading Co. (P.)Ltd. 2006 (201) ELT 559 (Kar.), wherein it has been held that rule 5 of Cenvat Credit Rules, 2002 (for brevity, 'the Rules') in terms does not prohibit refund in cash of Cenvat credit. On a further appeal against the aforesaid judgment of the Division Bench to the Supreme Court, Special Leave Petition has been dismissed by holding that th .....

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