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2009 (5) TMI 450 - AT - Central ExciseRefund- Cenvat Credit- The Original Authority granted refund claim of Rs.2,94,000/- and Rs.13,897/- by way of re-credit in Cenvat Credit Account. The contention of the appellants is that factory has closed down in April, 2000 and therefore, they are not able to take credit in the Cenvat Account and, therefore, refund may be granted in cash. The Commissioner (Appeals) upheld the Adjudication Order. Held that- It is seen that the Registration Certificate of the appellants has not yet been surrendered. Hence, it is fit case to remand the matter to the Original Authority with direction to refund the amount in cash as and when Registration Certificate is surrendered. The impugned orders are set aside. Both the appeals are allowed by way of remand with the above directions.
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