2018 (6) TMI 113

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....up for disposal even in the absence of any representation from the respondent. 3. Heard Learned Authorised Representative. 4. The relevant facts that arise for consideration in these appeals are that the respondent herein had, in the proceedings initiated against them by Revenue, debited an amount of Rs. 17,37,610/- and Rs. 20 lakhs by debit in the RG-23A Part II i.e. CENVAT credit amount consequent to the judgment culmination of the proceedings on this issue in their favour. The respondent filed an application for the refund of the said amounts. The said refund claim was processed and were sanctioned by way of final order which directed the respondent to avail the CENVAT credit in their CENVAT account. The respondent aggrieved by the sai....

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....essee, the impugned order is incorrect. 8. On consideration of the submissions by Learned Authorised Representative and on perusal of the records, I find that the issue, as stated by the Learned Authorised Representative, is correct and the issue is only regarding refund of an amount debited in CENVAT credit account during the proceedings before the lower authorities whether refund can be granted in cash when the assessee unit is closed or otherwise. 9. I find that the issue is no more res integra as the Hon'ble High Court of Rajasthan in the case of Luv Kush Textiles v. Commissioner of Central Excise, Jaipur - II [2017 (353) ELT 417 (Raj.)] was considering an identical issue and held that there are no express provisions of Rule 5 in deba....