2018 (5) TMI 1501

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.... Heard both sides, 2. This is an appeal filed against OIA-AHM-EXCUS-003-APP-206-16-17 dt 23/01/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-I. 3. The short issue involved in the present appeal is whether the appellants are entitled to cash refund of accumulated Cenvat Credit lying in their Books of Accounts on the date of closure of....

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....ce the issue has not been canvassed before the authorities below, the eligibility of cash refund on input/ input services used for export of goods under the relevant provisions had not been examined, He submits that the accumulated cenvat credit on closure of the unit is not admissible to cash refund under Rule 5 of the CCR, 2004 in view decision of the Larger Bench of this Tribunal in the case of....