2002 (4) TMI 156

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.... been given to them well in advance. Accordingly, I have heard Shri A.K. Mondal, JDR for the Revenue and have gone through the impugned order. 2. The dispute in the present appeal relates to refund claim of an amount of Rs. 39,353.51 which was debited by the appellant from their Modvat account under the provisions of Section 35F of the Central Excises & Salt Act, 1944 as a condition of he....

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....vat credit should be refunded to them in cash. They submitted that they being a SSI Unit could have utilised the said credit in question during the material time and could have avoided the burden of payment of duty on clearances of excisable goods for home consumption after crossing the exemption limit. The exemption limit has since been increased to 100 lakhs and they are not expected to go beyon....

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....settled in favour of the petitioner, the proforma credit rules were not in existence and in such circumstances, the petitioner is entitled to refund claim in cash. This judgement was passed by the Hon'ble Andhra Pradesh High Court for implementation of the Tribunal's Order which allowed the petitioner's appeal by following the earlier Hon'ble High Court's decision in the case of Deccan Sales Corpo....