Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 450 - AT - Central ExciseRefund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - case of Revenue is that after March, 2010, no activity was undertaken by the respondent and their factory was actually closed by them, although they have not surrendered the registration certificate - Held that: - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate. In that circumstance, the respondent was not able to utilize the Cenvat credit account for payment of duty as no duty liability was confirmed against the respondent. In that circumstance, the Commissioner (Appeals) has rightly allowed the refund in cash - appeal dismissed - decided against Revenue.
|