2005 (8) TMI 178

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....r, Member (T)]. - The applicant seeks condonation of delay of 15 days in filing the appeal. The same is allowed. 2. The appeal is directed against an order allowing cash refund (not Modvat credit) to the appellants. The facts leading to the dispute are that vide Order dated 25-11-2004 the Asstt. Commissioner allowed the refund claim of the appellant, amounting to about Rupees 12.5 lakhs. While ....

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....essee had initially paid the duty amount from Modvat/Cenvat account, the refund also, can be made to only that account. It is contended that there is no provision in law to grant refund in cash in respect of duty paid from the Modvat account. 4. Learned Departmental Representative has placed before us the decision of this Tribunal in the case of Smithkline Beechem Consumer Healthcare Ltd. v. CC....