2019 (3) TMI 759

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....e Respondent : Shri Ajay Kumar, Addl.Commr. (A.R) ORDER PER :DR.D.M.MISRA HEARD BOTH SIDES. 2.This is an appeal filed against the Order-in-Appeal No.No.AGS(334)263/2010 dt.16.12.2010passed by the Commissioner(Appeals)Central Excise& Customs, Aurangabad. 3.Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Rectified Spirit, Special Denatured....

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....ible to them. 5.Per Contra, Ld. AR for the Revenue submits that the issue of allowing cash refund of accumulated cenvat credit on closure of the factory is no more res integara and covered by the Larger Bench judgment of this Tribunal in the case of Steel Strips Vs.Commissioner of C. Ex., Ludhiana2011 (269) E.L.T. 257 (Tri. LB). 6.We find that the short issue involved in the present appeal i....

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....for such purpose is sine qua non. Law has only recognized the event of export of goods for refund of Modvat credit as has been rightly pleaded by Revenue and present reference is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly absence of express grant in statute does not imply ipso facto entitlement to refund. So also absence of express grant is an impli....