2018 (7) TMI 838

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....: Shri Sameer Chitkara, AR ORDER Heard both sides. 2. This is an appeal filed against OIA No. 251/2010 (Ahd-I)/CE/MM/Commr.(A)/Ahd dated 27.07.2010 passed by the Commissioner of Central Excise (Appeals-V), Ahmedabad. 3. The short issue involved in the present appeal is: whether the appellant are entitled to claim cash refund of the CENVAT credit. The Ld. Commissioner (Appeals) has held....

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....e CCR, 2004. Since, such a situation is not present in the appellant's case, therefore, in view of the principle of law laid down in the Judgement of the Larger Bench of this Tribunal in the case of Steel Strips vs. CCE, Ludhiana - 2011 (269) ELT (Tri.-LB), the cash refund of CENVAT credit is not admissible. 6. We find that the short issue involved in the present appeal is: whether the appellan....

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.... an assessee to pay duty out of PLA, the refund of the same would be admissible in cash to the extent of payment of duty in cash during that period. However, if no cash payments towards duty were made through PLA and the credit would have remained unutilized in the account books, such credit cannot be allowed by way of cash. Such decision does not appear to have flown from the question appearing i....

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....bsence of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund in other cases that is permissible. Refund results in outflow from 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....