2006 (12) TMI 394

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...., for the Appellant. [Order per : Justice R.K. Abichandani, President]. -  Heard both the sides in all these applications in which the applicant seeks interim stay of the orders of the Commissioner (Appeals), by which the orders-in-original holding that the appellant was not entitled to cash refund of the unutilized cenvat credit were upheld. Apprehending recoveries on the basis of the ....

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.... cash in the absence of any provision in Section 11B of the Central Excise Act, 1944 or the Cenvat Credit Rules 2001 permitting the refund to be made in cash. Even the Commissioner (Appeals), in the impugned order took note of the fact that in the appeal filed by the Revenue against the order of the Tribunal dated 8-11-2004, the issue on cash refund, besides the issue of cross utilization of the d....