2015 (10) TMI 1333

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....ised Representative) Per : Mr. H K Thakur; This appeal has been filed by the Revenue against OIA No OIA-COMMR-A-/49/VDR-II/2011 dt 3.2.2011 under which First Appellate Authority has held that the appellant M/s Sit Flexible Hose Pvt Ltd, Vadodara, before him should be sanctioned refund in cash as were not able to utilise the Cenvat Credit in the RG 23. 2. Shri Alok Srivastava, Authorised Represe....

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....lso not covered under the relevant cenvat credit rules as no cenvat credit got accumulated as a result of export of finished goods. He made the Bench to go through the paragraph 4.1 of the appeal memoranda and argued that the case laws relied upon by the First Appellate authority are not applicable when M/s Sit Flexible Hose Pvt Ltd were never insisted upon to deposit amount from PLA or in cash. ....

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....se duty. It is also observed from the case records that at no stage Revenue insisted the assessee to pay the amount in cash. The case laws relied upon by the First Appellate authority in Para No 5 of OIA dtd 3.2.2011 pertains to the situations where liability was insisted by the Revenue to be paid from PLA and assessee was prevented from utilising cenvat credit. As the facts of the relied upon the....