2017 (2) TMI 19

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....ned senior standing counsel for the Department. 3. The issue that arises for consideration in this writ petition is of a limited nature. By an order passed in Appeal No.49 of 2014, dated 04.11.2015, the Commissioner (Appeals) allowed the appeal of the petitioner for refund of a sum of Rs. 17,55,947/- That order has attained finality. 4. But, when the petitioner actually sought the amount, the 2nd respondent passed an order in original, dated 18.02.2016, agreeing to allow the CENVAT credit to the extent of the refund ordered, but refusing to pay the refund by way of cash or credit. Aggrieved by the said order, the petitioner is before us. 5. The grievance of the petitioner is that it has already become a sick Company and a reference....

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....he amount of duty of excise and interest, if any, paid on such duty as determined by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (b) unspent advance deposits lying in balance in the applicant's account current maintained with the Principal Commissioner of Central Excise or Commissioner of Central Excise; (c) refund of credit of duty paid on excisable goods ....