2018 (3) TMI 8

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....arise for consideration, after filtering out unnecessary details are, the appellants herein are manufacturers of finished goods and were exporting and clearing goods for home consumption. They had availed cenvat credit of the service tax and the central excise duty paid on the inputs consumed for the manufacturing of goods which were exported under bond / rebate and for home consumption. The appellant had closed on the unit and surrendered central excise registration dt 10.8.2011 which has been accepted by the lower authorities, on execution an indemnity bond, cancelled the registration. The appellant subsequently filed refund claim of the amount of balance lying unutilized in the personal ledger account, in the cenvat credit account of inp....

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....to the conclusion that the appellant s unit having been closed granting refund in cash does not arise for which  purpose he relied upon the judgment of Modipan Ltd -2015(324)ELT.718. Aggrieved by the said order, the appellant filed appeal before the First Appellate Authority. The First Appellate Authority by the impugned order held that the OIO is correct and for which purposes he relied upon the decision of the Tribunal in the case of Phoenix Industries Pvt Ltd 2015(330)ELT.303 and also on the judgment of Modipan Ltd (supra). 4. The Ld Counsel submits that the Adjudicating Authority as well as the First Appellate Authority in this appeals are in error as the OIA dt 1.10.2012 was not challenged by the Revenue and the said order is i....

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.... Form R along with specified enclosures. In this case I find that when operations were wound up and registration certificate surrendered refund of input credit has to be allowed under Rule 5 of Cenvat Credit Rules, 2004. I find force on the reliance placed by the appellant in the case of Union of India Vs. Slovak India Trading Co. Pvt. Ltd. reported at 2006 (201) BLT 559 (Kar.) which is very relevant to the resent case and it cannot be overlooked." 8. Further, after considering the submissions made by the appellants before the Adjudicating Authority and reproducing the same in the OIA dt 1.10.2012 Para 5.8, the First Appellate Authority upheld the contention raised by the appellant as to their eligibility for the refund of the amount lyi....