2009 (5) TMI 450

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...., DR, for the Respondent. [Order]. - These appeals are arising out of common Order and, therefore, both are being taken up together for disposal. 2. The Original Authority granted refund claim of Rs.2,94,000/- and Rs.13,897/- by way of re-credit in Cenvat Credit Account. The contention of the appellants is that factory has closed down in April, 2000 and therefore, they are not able to take c....

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.... their PLA, which has been refunded by cash in the present proceedings. So, they are now able to surrender Registration Certificate. She relied upon the decision of the Tribunal in the case of Slovak India Trading Co. Pvt. Ltd. v. CCE, Bangalore reported in 2006 (205) E.L.T. 956 (T-B), which was upheld by the Hon'ble Karnataka High Court in the case of Union of India v. Slovak India Trading Co. Pv....

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....009 (235) E.L.T. 22 (P & H). 5. After hearing both the sides, I find that ld. Advocate on behalf of the appellants fairly submits that due to unutilised balance lying in their PLA, they were unable to surrender the Registration Certificate. Ld. Advocate also submits that in the present Adjudication Order, the unutilised balance in PLA was refunded in cash. So, they are now able to surrender the....

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....e of Nahar Industrial Enterprises Ltd. (supra), which is not applicable in the present case. In the case of Nahar Industrial Enterprises, the assessee paid lesser duty on domestic products and higher duty on export products, which was not payable. It has been held that the assessee is not entitled to refund thereof in cash of credit of higher excise duty paid from Cenvat Account. In the present ca....