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2015 (7) TMI 459 - AT - Central ExciseCash refund of pre deposit made by making debit in CENVAT Credit register - Exemption under Notification No.30/2004-CE dt. 9.7.2004 - textile yarn - Denial of refund claim - Held that:- both pre-deposit and the subsequent voluntary payment of the demand was paid through debit in cenvat credit. The appellant s main plea for refund in cash is that as they cannot utilize the credit and they are availing full exemption. They relied Tribunal s decision in the case of Raymond Ltd. Vs CCE (2011 (6) TMI 530 - CESTAT, MUMBAI) and the Tribunal decision in CCE Vs Ashok Arc (2005 (8) TMI 128 - HIGH COURT OF JHARKHAND AT RANCHI) where the Tribunal upheld the refund of deposit made through RG-23A Part-I sanctioned in cash. I find in the above cases the Tribunal had allowed refund in cash only on the ground that assessee was not in a position to utilize the credit as the unit was closed. In the case of Raymond Ltd. (2011 (6) TMI 530 - CESTAT, MUMBAI) relied by the appellant, I find that the said order was reviewed and appealed by Revenue before Hon’ble Hon’ble High Court of Bombay wherein the High court considering substantial question of law had duly admitted Revenue appeal reported in [2014 (6) TMI 897 - BOMBAY HIGH COURT], therefore, the said decision is not applicable to the facts of the present case. Appellant neither closed their unit nor their registration is cancelled and they are fully viable and functioning and producing Denim fabrics and clearing for domestic as well as for exports and also discharging service tax liabilities. Therefore, I am unable to accept the appellant s contention that refund of pre-deposit and voluntary duty payment should be paid in cash only - pre-deposit amount of ₹ 10 lakhs and ₹ 20,63,023/- voluntarily paid cannot be allowed by way of cash refund and said refund is to be allowed by way of re-credit in cenvat account. - Decided in favour of Revenue.
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