2016 (6) TMI 314

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....3.94 to 18.4.94 to the tune of Rs. 2,89,487/- on gate passes issued prior to 1.4.1994. There was also a dispute with regard to availment of credit to the tune of Rs. 8,13,816/-. Further there was denial of credit taken to the tune of Rs. 56,68,244.86. The issue was contested at various level. Credit to the tune of Rs. 8,13,816/- was allowed vide Order-in-Original No.13/96 dated 6.2.96 and Rs. 2,89,487 was rejected. The issue with regard to Rs. 8,13,816/- was not contested by the Department. After several rounds of litigation the Assistant Commissioner of Central Excise vide Order-in-Original No.11/2003 dated 30.6.2003 denied the credit to the tune of 2,89,487/- and allowed credit of Rs. 2,61,996 out of Rs. 56,68,245. Balance amount of Rs. 5....

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....el Shri J. Shankarraman, T.R.Ramesh, Advocates represented the appellant and submitted that the lower authorities have proceeded in a mechanical manner without appreciating that appellant had paid a sum of Rs. 45.50 lakhs from their PLA in the year 1994 and Rs. 14 lakhs in 1996 besides Rs. 21.9 lakhs in the year 1997 which can be seen from their RT-12 returns; that the appellant was prevented from availing transitional credit of the duty paid on the inputs in the year 1994 due to the objections raised by the Range officials which got settled only during 2010 vide OIA No.47/2010 (M-I) dt. 4.8.2010 in favour of the appellant; that had the department granted refund in 1994 itself there would have been no necessity for the appellant to have mad....

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....r person availed the credit.  The lower authority after verifying the documents of the appellants for the purpose of eligibility of credit denied the refund as the credit was already utilized towards adjustment on the inventory or would lapse if credit was lying unutilized as per Rule 57H (7) of CER 1944 superseded by introduction of CCR 2004. The appellant's reliance on Hon'ble High Court order in UOI Vs Slovak India Trading Co. Pvt. Ltd. - 2003 (201) ELT 559 (Kar.) does not speak about accumulation of credit due to export under Rule. This order need not be relied upon. In any event, the said decision of Hon'ble High Court was distinguished and the appeal filed by assessee against rejection of refund of credit available in....

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....e Revenue that the amount should have been adjusted in RG-23A Part-II account cannot be accepted, there being no such RG-23 Part-II account available respect of the finished goods. Similar issue was decided by Andhra Pradesh High Court in the case of Deccan Sales Corporation, reported in 1982 (10) E.L.T. 885, as noticed by the CEGA Tribunal and, in fact, no credit account is being maintained by the respondent on account of raising of exemption limit. As the respondent will not be in a position to utilise the credit, the CEGA Tribunal has rightly held that the Revenue should refund the amount to the respondent in cash. There being no substantial question of law, raised for reference, we are not inclined to ask the Tribunal to refer any issue....