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2016 (8) TMI 1105

Head Note / Extract:
Refund claim - unutilized credit lying in the Cenvat account due to closure of the factory - Cenvat got accumulated due to exemption under Notification No. 30/2004-CE dated 9.7.2004 and the goods have been cleared for export - Held that:- this issue has been considered by various High Court’s judgments as well as two Larger Bench decisions of this Tribunal. It is found that the Ld. Commissioner (Appeals) in the impugned order has not dealt with any of such judgments. Therefore the matter need reconsideration in the light of the judgments of Larger Bench in the case of Gauri Plasticulture (P) Ltd. Vs. Commissioner of Central Excise, Indore [2006 (8) TMI 225 - CESTAT, MUMBAI], Steel Strips Vs. Commissioner of C.Ex., Ludhiana [2011 (5) TMI 111 - CESTAT, NEW DELHI] and Karnataka High Court judgment in the case of Union of India Vs. Slovak India Trading Co. Pvt. Ltd. [2006 (7) TMI 9 - KARNATAKA HIGH COURT]. - Appeal allowed by way of remand


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