2015 (3) TMI 783

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.... M DAVE ORAL JUDGMENT (PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned advocate Mr. Y.N. Ravani for the appellant and learned advocate Mr. Paresh Dave for the respondent. 2. This appeal was admitted on the following substantial question of law: "Whether the Tribunal has committed error in granting claim of cash refund of unused accumulated de....

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....agraph No. 4 of the order passed by the Commissioner (Appeals) on 31.1.2002 is quoted below: "I have carefully examined the records of the case and the defence taken in the memorandum of appeal. The issue involved in this case is that the appellant filed a refund claim for the accumulated deemed modvat credit of duty paid on inputs under Notification No. 29/96-CE(N.T.) dated 3.9.96 as amended r....

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....Ltd. Vs. CCE, Indore, reported in 1998 (102) ELT 33(T) that the non-fulfilment of procedural requirement cannot result in denial of the substantive benefit of refund conferred under Rule 57F. Now coming to the ground that the appellants could have utilized this amount towards payment of duty for home clearances, I find that with effect from 16.12.1998, the compounded levy scheme was introduced. Ev....

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....T). The CESTAT by its judgement upheld the order of Commissioner (Appeals) which has been challenged by the appellant in this Tax Appeal. It is not disputed by the appellant's counsel that the amount to be refunded is less than Rs. 2 lakh and in view of the Circulars issued by the Department which have been considered in COMMR. OF C. EX. & CUS., VADODARA-I VS. PHARMANZA HERBAL PVT. LTD. report....