2022 (5) TMI 748

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....AR) for the respondent ORDER None appeared for the appellant. However, considering the narrow compass within which the dispute now lies, the appeal can be disposed off with assistance of Learned Authorized Representative. 2. These appeals lie against order-in-appeal no. NSK/EXCUS/000/APL/794-795/18-19 dated 19th March 2019 of Commissioner of CGST and Central Excise (Appeals), Nashik in wh....

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.... credit on inputs? (b) Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilised amount of Cenvat Credit on account of the closure of manufacturing activities can be granted? (c) Whether what is observed in the order dated 25^th January, 2007 passed by the Apex Court in Petition for Special Leave to Appeal (Civil) No. CC 467 of 2007 (Union of I....