TaxTMI 
TaxTMI 
2017 (12) TMI 141
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....Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This Appeal is directed against the Order-in-Appeal No.332/2009 (AHD-I) CE/RLM/COMMR(A)/AHD dated 23.11.2009 passed by the Commissioner of Customs (Appeals), Central Excise, Ahmedabad I. 2. The short issue involved in the present case is : whether the Appellants are entitled to cash refund of the unutilized CENVAT credit availed on....
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....f Larger Bench of this Tribunal in the case of Steel Strips Ltd. Vs. C.C.E., Ludhiana - 2011 (269) ELT 257 (Tri-LB) which has been followed in the case of Scan Synthetics Ltd. Vs. C.C.E., Jaipur I - 2016 - TIOL - 1915 - CESTAT - DEL. Further, he submits that the Division of this Tribunal recently in Scan Synthetics Ltd's case followed the judgment of the Larger Bench of the Tribunal in Steel Strip....
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....om treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly absence of express grant in statute does not imply ipso facto ent....
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....ision Bench of this Tribunal in Scan Synthetics Ltd.'s case observed as follows: "7. While there can be no dispute that the decision of the Hon'ble High Court would prevail, in case of dispute with the Tribunal's decision but we find that Larger Bench decision of the Tribunal, which has resolved the disputed issue in favour of the Revenue, was duly aware of the Hon'ble Karnataka High ....