2017 (5) TMI 450

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.... ORDER Per ASHOK JINDAL: The Revenue is in appeal against the impugned order wherein Commissioner (Appeals) has allowed the refund in cash on the premises that the respondent is not able to utilize the cenvat credit account. 2.   The facts of the case are that the respondents filed refund claim before this Tribunal and the Tribunal has held that the respondents  was entitled to r....

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....ificate, therefore, the refund was rightly allowed by the adjudicating authority in Cenvat credit account. The Commissioner (Appeals) fell in error holding that as the unit is closed, therefore, they are not able to utilize the credit, the refund be given in cash.   Therefore, the impugned order of the Commissioner (Appeals) is factually incorrect as on the date when the adjudicating aut....

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.... the Revenue is that the order of the adjudicating authority is correct as on the date of passing of the order by the adjudicating authority, respondent was registered with the central excise department and have not in existence.  I find that in this case, on the date of sanctioning of the refund by the adjudicating authority, the respondent was not engaged in the manufacturing activity.&nbsp....