2009 (1) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. [Order].- This is Revenue's appeal against the impugned order-in-appeal dated 27-11-06 passed by CCE (Appeals), Jaipur. The Respondent were sanctioned the consequential refund of Rs. 64,416/- arising out of order-in-appeal No. 228 (MPM) CE/JPR-I/2005 dated 25-7-05 and out of this amount, an amount of Rs. 22,707/- was adjusted against the confirmed demand and the remaining amount of Rs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act, 1944, set aside the Assistant Commissioner's order re-crediting the amount of Rs. 41,709/- to the Cenvat credit account when the unit was closed and the Respondent had already surrendered the registration vide letter dated 27-10-04. The Commissioner (Appeal), accordingly allowed the refund of Rs. 41,709/- in cash. It is against this portion of the Commissioner (Appeal)'s order that the Reven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds in the Revenue's appeal. 3. I have carefully considered the submissions of the learned Depart mental Representative and perused the records. At the point of time, when the refund became due to the Respondent, their factory was already closed and they had already surrendered their Central Excise Registration Certificate. In view of this, giving refund to the Respondent by re-crediting the amo....