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TMI Blog2008 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. None, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is an appeal by the Department against the order of the Commissioner (Appeals) No. 509/CE/Chd/2004, dated 7-7-04. 2. None appears for the respondent despite notice issued on 5-9-08 for hearing to be held today. On earlier occasion also, it was found that none represented the respondent. Heard the learned DR for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le credit. The department was in no way responsible for their inability to utilize the Cenvat credit. Under these circumstances, the reliance placed by the Commissioner on the decision in the case of Deepak Vegetable Oil Industries cited supra was not proper. He also submits that no legal provision exists for refund either by cash or by cheque from the Cenvat account except when the same relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export product. The decision in the case of Rajashree Cement and Purvi Fabrics & Texturise (P) Ltd. cited supra are relevant to the present facts of the case. The case of Deepak Vegetable Oil Industries has been wrongly relied upon by the Commissioner (Appeals). Therefore, his order allowing cash refund of the amount from Cenvat account is not legal and proper. Therefore, we set aside the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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