Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 224 - AT - Central ExciseRefund – cash refund versus re-crediting in the cenvat credit account – unit closed – assessee filed an appeal to CCE (Appeals), pleading that refunding an amount of Rs. 41,709/- by crediting to Cenvat credit account is meaningless as their factory is closed and they have already surrendered the Central Excise registration vide their letter dated 17-7-04 and as such they are not in a position to utilize the Cenvat credit – CCE(Appeals) allowed the refund in cash – Held that There is nothing in the Section 11B of the Central Excise Act, 1944 or in the Central Excise Rules or the Cenvat Credit Rules, from which it can be inferred that if, initially some duty has been paid through Cenvat credit account and subsequently if the same becomes refundable, it is to be refunded only by re-crediting the amount in the Cenvat credit account – revenue’s appeal dismissed.
|