TMI Blog2012 (5) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... d as cash refund since the claim related to export in the first place. This was not done. Even otherwise subsequently also since the merged entity is responsible to fulfil all the liabilities of the unit which has merged with it, it could not have been deprived of the benefit of cenvat credit which was due to the unit which merged with it. On that ground also invocation of Rule 10 of the Rules can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th M/s. Kirti Dyes Chemicals Ltd. (100% EOU). Before merger, appellant had made exports and had filed a rebate claim with the department. By the time the rebate claim was sanctioned, the merger had taken place and the unit who had made the rebate claim ceased to be exist. While sanctioning the rebate, an amount of Rs.26,624/- which was paid from the cenvat credit account at the time of export wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions required to be fulfilled for application of Rule 10 of the Rules for allowing the credit have not been fulfilled. Assessee is in appeal against this decision. 2. After hearing both the sides, I find that in this case there is no dispute that the cenvat credit account was debited at the time of export and in fact the credit could have been allowed as cash refund since the claim re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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