2017 (2) TMI 974

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....e is in appeal against the impugned order. 2. The facts of the case are that the respondents supplied goods to Special Relief Commissioner, Govt. of Orissa without payment of duty in terms of Adhoc Exemption Order No.77/3/99-CX dated 2.11.1999. As they had cleared dutiable and exemption goods during the period, they reversed modvat/cenvat credit availed on the input used in the manufacture of exe....

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.... 5,93,750/- by way of credit in cenvat account. Aggrieved with the said order, the respondent filed an appeal before the Commissioner (Appeals) who sanctioned the refund claim to the respondent in cash instead of allowing into cenvat account. Aggrieved with the said order, the Revenue is before us. 3. Heard the learned AR. 4. The short issue involved in the matter is whether the respondent is en....

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....ommissioner (Appeals) has allowed the Refund in cash since the respondents had opted to avail the exemption under Notification No.50/2003-CE and in view of the Board's Circular dt.22.10.2003 clarifying that the units opting for Notfn.No.50/03 were no longer to be registered and would deemed to have been deregistered and therefore provisions of Cenvat Credit Rules and even Rule 9 regarding Registra....