2012 (12) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent Per Archana Wadhwa: As per facts on record, the appellant surrendered their Central Excise registration on 28.8.06. At the time of surrendering of their registration, they had Cenvat credit balance to the extent of Rs.9,17,190/-. They filed a claim for refund of said credit amount on the ground that their factory is closed and they are unable to utilise the said credit. 2. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5.16?Modvat law has codified procedure for adjustment of duty liability against Modvat Account. That is required to be carried out In accordance with law and unadjusted amount is not expressly permitted to be refunded. In absence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make r....