2019 (2) TMI 78

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....the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of printed flexible packaging material. They filed refund claim of Rs. 6,85,366/- being the accumulated / unutilized CENVAT credit as they had closed down their manufacturing activity and surrendered their registration certification. After due proc....

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....e decision of the Hon'ble High Court of Karnataka in the case of Union of India Vs. Slovak Trading Co. Pvt. Ltd. - 2006 (201) ELT 559 (Kar.). That the appeal filed by the department against the said decision was dismissed as reported in 2008 (223) ELT A170 (SC). 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to the....