Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 525 - AT - Central ExciseRefund - Cash refund - closure of factory of appellant - Held that: - in the case of Slovak India Trading Co. Pvt. Ltd. v. CCE, Bangalore [2005 (8) TMI 273 - CESTAT, BANGALORE] the Tribunal has held that when assessee goes out of Modvat scheme or when company is closed, refund claim can be made in cash - In the present case, the appellants have closed factory and surrendered their excise license - cash refund is admissible to the appellants - appeal allowed.
|