2008 (5) TMI 206

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....he Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order]. - The appellants herein who are engaged in the manufacture of various kinds of yarns and fabrics falling under Chapters 52, 55 and 59 of the Schedule to the Central Excise Tariff Act, 1985 submitted claim for refund of unutilised credit of Additional Excise Duty (Textiles and Textile Articles) of Rs. 1,81,789/- lying in their ....

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....further ground for rejection of the claim was that there was no payment in cash towards duty through PLA. Reliance was placed upon the Larger Bench decision of the Tribunal in the case of Gauri Plasticulture (P) Ltd. v. CCE, Indore - 2006 (202) E.L.T. 199 in this regard. The Commissioner (Appeals) upheld the rejection of the claim on the ground that the department had not passed any formal order p....

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....ion cited supra which categorically states that if no cash payment towards duty was made through PLA and the credit remained unutilised in the account books, refund of such credit cannot be allowed by way of cash. The reliance placed by the learned counsel for the appellants on the Karnataka High Court decision in the case of UOI v. Slovak India Trading Co. Pvt. Ltd. - 2006 (201) E.L.T. 559 (Kar.)....