TMI Blog2019 (5) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the duty from the appellant. Although the Revenue was of the view that activity undertaken by the appellant does not amount to manufacture. At the stage of filing of refund claim, Revenue cannot correct their wrong doings. Appeal allowed - decided in favor of appellant. - Appeal No. E/60709/2018 -[SM] - Final order no. 60452 of 2019 - Dated:- 1-5-2019 - Hon ble Mr. Ashok Jindal, Member (Judicial) Mr. Naveen Bindal, Advocate for the Appellant Mr. Bhasha Ram, Authorised Representative for the Respondent ORDER Ashok Jindal, The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authority below. 2. The facts of the case are that the appellant closed their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een questioned to the appellant that for denial of Cenvat credit which are not entitled to them. Moreover, the Revenue collected the duty from the appellant. Although the Revenue was of the view that activity undertaken by the appellant does not amount to manufacture. At the stage of filing of refund claim, Revenue cannot correct their wrong doings. Therefore, the issue of non-entitlement of Cenvat credit cannot be raised at the stage of entertaining refund claim without challenging the availment of Cenvat credit. In that circumstance, the decision in the case of Pitamber Coated Paper Limited (supra) is not applicable to the facts of this case, as in this case, at any stage, nowhere the availment of Cenvat credit was questioned rather the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the decision of Steel Strips (supra) and held that in such cases where closure of factory, surrender of registration certificate, assessee is entitled to claim refund of Cenvat credit lying unutilised in their Cenvat account. Therefore, on merits, we hold that appellant is entitled to claim refund which has already been granted to the appellant by adjudicating authority. We also take note of the fact that in the case of Rama Industries Limited (supra), the jurisdictional High Court has entertained the issue on merits and hold that appellant is entitled to claim of refund of Cenvat credit lying unutilised in their Cenvat account on closure of factory and on surrender of registration. 10. We have examined the impugned order placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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