9911796707
TMI Blog2009 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... closed and they have already surrendered the Central Excise registration vide their letter dated 17-7-04 and as such they are not in a position to utilize the Cenvat credit – CCE(Appeals) allowed the refund in cash – Held that There is nothing in the Section 11B of the Central Excise Act, 1944 or in the Central Excise Rules or the Cenvat Credit Rules, from which it can be inferred that if, initial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edited to the Cenvat credit account instead of refunding the same in cash. The Respondent filed an appeal to CCE (Appeals), pleading that refunding an amount of Rs. 41,709/- by crediting to Cenvat credit account is meaningless as their factory is closed and they have already surrendered the Central Excise registration vide their letter dated 17-7-04 and as such they are not in a position to utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal on the ground that the Tribunal's judgments relied upon by the Commissioner (Appeal) are not applicable to the facts of this case and that Modvat credit/Cenvat Credit Rules do not contain any provision for refund of Modvat credit in cash or by cheque except in cases, where the inputs are used in the manufacture of goods which are exported out of India and the manufacturer is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit account has no meaning as the Respondent were not in a position to utilize the same. There is nothing in the Section 11B of the Central Excise Act, 1944 or in the Central Excise Rules or the Cenvat Credit Rules, from which it can be inferred that if, initially some duty has been paid through Cenvat credit account and subsequently if the same becomes refundable, it is to be refunded only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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