Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 294 - AT - Central ExciseCash refund - CENVAT credit lying unutilised - closure of factory - Section 11B of the CEA, 1944 - Held that: - the decision in the case of Slovak India Trading Co. Pvt. Ltd. Versus Commissioner of Central Excise, Bangalore [2005 (8) TMI 273 - CESTAT, BANGALORE], is applicable in the present case as the issue is similar, where it was held that this Tribunal was justified is ordering refund of unutilized Cenvat credit lying in balance when the manufacture in the unit was closed - appeal dismissed - decided against Revenue.
|