2018 (6) TMI 777

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.... Mr. H. C. Saini, D.R. PER: ARCHNA WADHWA After hearing both the sides, I find that the appellant are engaged in the manufacture of Cotton Yarns, which attracted education cess as also Secondary & Higher Education Cess. The appellant was availing the credit of cess paid on the various raw material and was utilising the same for payment of cess on their final product, inasmuch as cross paymen....

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....ty was withdrawn, they applied for the refund of the same to the extent of Rs. 708933/-. The revenue by entertaining a view that there are no provisions in the Excise Act for allowing refund of accumulated unutilized credit, initiated proceedings against them by way of issuance of a show cause notice resulting in passing of the present impugned order by the original Adjudicating Authority vide whi....

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.... cenvat credit to units in specified areas and service receiver paid under RCM is allowed under rule 5A/5B of CCR, 2004 but that is also not the case here and therefore in absence of any provision of Central Excise Law/ Service Tax law, refund of the accumulated credit cannot be allowed." 5. As is seen from above, the authorities have concluded that there is no basic provision either in the Exc....

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..... 583 (S.C.) while dealing with the power of the authorities under the Act has clearly observed that the authorities have to work within the provisions of law and cannot exercise writ jurisdiction of High Courts in terms of Article 226. 6. Otherwise also, I find that the Cenvat Credit Rules allows the credit of the duty/tax paid on the inputs for further utilisation of the same in discharge of ....