TaxTMI 
TaxTMI 
2024 (2) TMI 1615
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....e factory. Subsequently, on 22.06.2015 the appellants had filed the application before jurisdictional Central Excise Authorities, claiming refund of unutilized Cenvat Credit available in the Books of Accounts. Refund application filed by the appellants was rejected by the original authority vide order dated 07.08.2017, holding that no provisions exist in the statute for cash refund of Cenvat Credit, except where the inputs were used for exportation of goods and the manufacturer is unable to use/utilize the Cenvat Credit. In support of rejection of the refund application, he has also assigned the reason that other than Rule 5 of the Cenvat Credit Rules, 2004, there is no other provision available in the cenvat statute for refund of Cenvat Cr....
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....s of merits, the question of law as to whether, the refund claim is maintainable or otherwise remained open, which can be decided on the basis of involvement of facts therein. In support of rejection of the appeal, the impugned order has solely relied upon the judgment of Hon'ble Bombay High Court in the case of Gauri Plasticulture Pvt. Ltd. Vs. Commissioner of Central Excise - 2018 (360) E.L.T. 967 (BOM.). 4. I find that the issue arising out of the present dispute, whether cash refund of accumulated Cenvat Credit is permissible in case of closure of factory, has been dealt with by the Tribunal in the case of M/s. ATV Projects India Ltd. Vs. Commissioner of Central Excise & Service, Raigad - 2023 (9) TMI 802 - CESTAT Mumbai. The issues ....
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....g of appeals, then the issue cannot be raised subsequently for deciding such settled issue differently. The issue in hand has also been examined by the Hon'ble Supreme Court in the case of Commissioner of C. Ex., Hyderabad vs. Novapan Industries Ltd., 2007 (209) E.L.T. 161 (S.C.). The relevant paragraphs of the judgment are reproduced below: "12. The Tribunal in its order has relied upon its earlier judgment in ICI India Ltd. v. CCE, Hyderabad [2000 (91) ECR 152 (T)] in which the similar issue was involved and the Tribunal had taken the view that interest being inbuilt in the price which had not been charged separately, was deductible from the assessable value. xxxxxxxxx 13. Counsel for the Revenue fairly concedes....
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.... of orders. It has further been held that once the SLP is dismissed, giving reasons by the Hon'ble Supreme Court, however meagre, it becomes a declaration of law. Thereafter, the decision which is merged with the decision of Hon'ble Apex Court, is non-existent, and thus, cannot be reviewed. The relevant paragraphs in the said judgement are extracted herein below: "8. When this Court dismisses a special leave petition by giving some reasons, however meagre (it can be even of just one sentence), there will be a merger of the judgment of the High Court into the order of the Supreme Court dismissing the special leave petition. According to the doctrine of merger, the judgment of the lower court merges into the judgment of the higher co....
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....9 = 2001 (129) E.L.T. 11 (S.C.); S. Shanmugavel Nadar v. State of Tamil Nadu & Another - JT 2002 (7) SCC 568; State of Manipur v. ThingujamBrojenMeetei - AIR 1996 SC 2124; and U.P. State Road Transport Corporation v. Omaditya Verma and Others - AIR 2005 SC 2250)." 28.5 On careful reading of the judgment referred above, it is manifestly clear that where any SLP has been dismissed by the Hon'ble Supreme Court, even on account of a sparse reason, still it becomes a declaration of law under Article 141 of the Constitution. In the case of Slovak India (supra), undisputedly a SLP was filed by Revenue, which has been dismissed by the Hon'ble Supreme Court, by accepting the concession made by the learned ASG that the issue decided by the T....