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2019 (7) TMI 1164 - HC - Central ExciseRefund in cash of CENVAT credit - Whether cash refund is permissible in terms of clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 where an assessee is unable to utilize credit on inputs? - Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilized amount of Cenvat Credit on account of the closure of manufacturing activities can be granted? - Whether what is observed in UOI VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [2007 (1) TMI 556 - SC ORDER] can be read as a declaration of law under Article 141 of the Constitution of India? - CBIC Instruction No. 370 dated 11th July 2018 - HELD THAT:- Larger Bench of this Court in this case [2019 (6) TMI 820 - BOMBAY HIGH COURT] disposed of all the three questions referred to it by Division Bench of this Court by answering the same in favour of the Revenue and against the Assessee. Dismissal/withdrawal of appeal on low tax effect - CBIC Instruction No. 370 dated 11th July 2018 - HELD THAT:- This instruction issued by CBIC is binding upon the officers of the Central Excise. The fact that no such objection was taken by the Respondent would not prevent/bar the Respondent from bringing it to the notice of the Revenue and this Court before final disposal of the Appeal. In fact, it is the obligation of the Commissioner to follow the CBIC instruction. The fact that he had not withdrawn the appeal earlier, does not bestow a right not to follow the CBIC instructions merely because no objection to the same was taken by the Respondent. It is at this stage that the appeal is being disposed of by the Division Bench in accordance with the directions/orders of the Larger Bench of this Court. Therefore, it is for the Commissioner to decide at least at this stage whether it seeks to press this appeal or not. Stand over to 30 July 2019.
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