2017 (3) TMI 1440

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....Ashok Jindal The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed the refund in cash. 2. The facts of the case are that the respondent filed the refund claim of the amount lying unutilized in their cenvat credit account while opting under exemption Notification No.50/2005-CE dated 10.06.2003. The refund claim was allowed by the authorities below bu....

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....o use for the assessee. They have filed refund claim under Section 11B of the Act where there is no provision to grant refund claim came up before the Hon'ble Uttarakhand High Court in the case of APCO Pharma Ltd. 2015 (319) ELT 641 (Uttarakhand) wherein the Hon'ble High Court has observed as under: These three appeals involve the same question of law and are being decided together. For f....

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..... At that stage, the assessee had already availed Cenvat credit under the Rules, amounting to Rs. 4,78,260/- on inputs/work in progress/finished goods. The Superintendent, Central Excise, Range Haridwar, directed the assessee that since they are opting to avail exemption on the final product under the Central Excise Notification No.50/2003, they cannot be given Cenvat credit on the raw materials/i....

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.... The Court finds that the assessee is availing exemption and is not in a position to utilize the credit and if the assessee is not able to utilize the credit, the very basis of the refund is defeated. Consequently, the Commissioner (Appeals) was justified in giving the assessee the cash refund of the credit. In Commissioner of Central Excise v. Ashok Arc - 2006 (193) E.L.T. 399 = 2007 (7) S.T.R. 3....