2010 (12) TMI 1156

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....eration of the order passed by the Customs, Excise and Service Tax [Appellate] Tribunal (CESTAT) on 8th July 2010. The Appeal filed by the Appellants against the order of the CESTAT dated 8th July 2010 has already been admitted. 3. The dispute in the present case is, whether the Appellants are entitled to refund of cenvat credit taken on the goods manufactured and supplied to a unit in the S....

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....d in the appeal is not stayed, then the petitioners would be required to return the amount already refunded to them. In that event, the cenvat credit deleted on account of refund granted, would have to be restored and the Appellants would be entitled to utilize the said credit on paying excise duty on domestic clearances, even during the pendency of the Appeal. Thus, it is a case of revenue neutra....