2016 (11) TMI 777

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....ingh The appellants are in appeal against the Order-in-Appeal No. 69/CE/CHD-I/2012 dated 20.03.2012 passed by the Commissioner of Central Excise (Appeals), Chandigarh-l. 2. Despite notice, none appears for the appellants today. On previous hearings held on 16.06.2016 and 30.08.2016 too they were not present. At the time of last hearing on 30.08.2016, the matter was adjourned and a last chanc....

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....digarh 2014 (309) E.L.T. 302 (Tri-Del.) (iii) Modipon Ltd. vs, CC.E., Ghaziabad- 2015 (324) E.L.T. 718 (Tri-Del.) (iv) Phoenix Industries Pvt. Ltd. Vs, C.C.E., Raigad- 2015 (330) 303 (Tri. - Mumbai) It is seen from the grounds of appeal that the appellants have based their claim on the judgment of this Tribunal in the case of Slovak India Trading Co. Pvt Ltd vs. Commissioner - 2006 (205) ....

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....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 refund in other cases that is permissible. Refund results in outflow from t....