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2020 (10) TMI 908 - AT - Central ExciseRefund of accumulated unutilized Cenvat Credit of Krishi Kalyan Cess - HELD THAT:- On the subject issue much water flown and this tribunal’s two larger bench judgments one in the case of M/S. GAURI PLASTICULTURE P. LTD., BOMBAY DYEING & MANUFACTURING CO. LTD., M/S. SIMPLEX MILLS CO. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, INDORE, THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI IV, THE UNION OF INDIA THROUGH THE COMMISSIONER OF CENTRAL EXCISE MUMBAI I [2019 (6) TMI 820 - BOMBAY HIGH COURT] and in case of STEEL STRIPS VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [2011 (5) TMI 111 - CESTAT, NEW DELHI] are contradictory - There are various high courts judgments such as UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [2006 (7) TMI 9 - KARNATAKA HIGH COURT] from Karnataka High Court, M/S. WELCURE DRUGS AND PHARMACEUTICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2018 (8) TMI 1169 - RAJASTHAN HIGH COURT] of Hon’ble Rajasthan High Court and COMMISSIONER OF C. EX., NASIK VERSUS JAIN VANGUARD POLYBUTLENE LTD. [2010 (6) TMI 171 - BOMBAY HIGH COURT] from Bombay High Court - Now the larger bench of the Bombay High Court in the case of M/s. Gauri Plasticulture Pvt. Ltd. though after considering the SLOVAK INDIA TRADING CO. PVT. LTD. of Karnataka High Court which was upheld by the Hon’ble Supreme Court taken a view that accumulated unutilized Cenvat Credit cannot be refunded. The Larger Bench judgment of the Bombay High Court has been challenged before the Hon’ble Supreme Court in SLP(C) No. 007390/2020 registered on 09.06.2020 which is pending at present. In this position of law, no purpose will be served if any order is passed by this tribunal when the matter is seized with the Hon’ble Supreme Court. Matter to the Adjudicating Authority for passing the denovo order after the outcome of Hon’ble Supreme Court in the case of BOMBAY DYEING & MANUFACTURING CO. LTD. V/s. CCE in the aforementioned SLP - appeal allowed by way of remand.
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