Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 204 - AT - Central ExciseRefund of unutilized credit – commissioner (appeals) allowed refund – held that Refund in cash from Cenvat credit account is an exception. The only exception is in respect of credit attributable to input which has gone into export product. The decision in the case of Rajashree Cement and Purvi Fabrics & Texturise (P) Ltd. are relevant to the present facts of the case. The case of Deepak Vegetable Oil Industries has been wrongly relied upon by the Commissioner (Appeals). Therefore, his order allowing cash refund of the amount from Cenvat account is not legal and proper. - refund rejected.
|