2016 (12) TMI 712

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....espondent. ORDER The appellants are engaged in the manufacture of equipment required for  "Green Houses".  The main equipment manufactured was Tray Cart System.  The entire quantity manufactured was exported under ARE -1( through Merchant-Exporters). They procured various materials /inputs for manufacture of the Tray Cart System on payment of Central Excise duty.  They to....

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....goods.   The second reason for rejection of refund claim is that the appellant has not produced evidence to show that the accumulated Cenvat credit is shown as 'receivable' in the balance sheet. After due process of law, the Original authority rejected the refund, which was upheld by the Commissioner(Appeals). 2.  On behalf of the appellant,  the Ld. consultant  Shri Ja....

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....een analysed in the decisions relied by the consultant for appellant  and the issue stands decided in favour of the assessee. 6.  In the case of Union of India Vs Sharp Menthol India Ltd 2015(320)ELT-A104( SC) the Apex Court had occasion to consider the similar issue, which has also been decided in favour of the assessee by dismissing the appeal filed on the part of Revenue. The Hon'b....