2016 (11) TMI 823

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.... Per : Devender Singh This appeal has been filed against the Order-in-Appeal Nou 183/BK/GGN/2012 dated 27.04.2012 passed by the Commissioner of Central Excise (Appeals), Delhi-III. 2. Brief facts of the case are that the appellants are engaged in the manufacture of pesticides, herbicides, fungicides and insecticides. There was a fire accident in the appellant's factory on 14.08.2009 i....

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.... and the grounds on which the insurance authorities denied their claim has not been submitted by the party, nor did they submit any test report and other relevant documents. 3. Heard the parties and perused the records. 4. Ld. Advocate for the appellants submitted that the appellants were not required to reverse the cenvat credit on inputs in process, which was destroyed in fire. She stated ....

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....Mum., where the Tribunal has held as under: "In view of the view taken by the Larger Bench in BDH Industries Ltd case, the reasoning for reversal of Cenvat Credit is not relevant. The re-credit has to be taken by filing refund claim only. " 5. Ld. A.R., on the other hand, reiterated the findings in the Order-in-Original and stated that the refund in respect of the goods in question does not ....

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....d applied for refund. The first contention of the revenue that the refund cannot be entertained under Section 11B is not correct as the Larger Bench of Hon'ble Tribunal in case of BDH Industries Ltd, vs, CCE (supra) has held that all types of refund will be governed by Section 11B of the Act. The same position particularly in respect of re-credit of cenvat credit has been reiterated in the cas....