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2018 (6) TMI 777 - AT - Central ExciseRefund of Cess paid - Secondary & Higher Education Cess - time limitation - Section 11B of Central Excise Act - Held that:- There is no basic provision either in the Excise Act or under the Cenvat Credit Rules relating to the refund of the accumulated credit - In the absence of any such provision conferring jurisdiction on the Tribunal to deal with the refunds of accumulated unutilized credits, it is not possible to go beyond the legislation and to deal with the said issue. Cenvat Credit Rules allows the credit of the duty/tax paid on the inputs for further utilisation of the same in discharge of the dues on the final product. As such, it become clear that credit is admissible only for utilisation towards payment of duty on the final product of the asessee and such credit can never be encashed by the asessee. Appeal dismissed - decided against appellant.
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