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TMI Blog2010 (1) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... 50/2003-C.E., dated 10-6-03 is applicable. There was a dispute and the matter came before the Tribunal and the Tribunal vide stay order dated 27-12-04 granted partial waiver of the dues, in pursuance of the order which was appealed against, subject to deposit of a sum of Rs. 10 lakh. The appellant complied with the said order by debiting Rs. 10 lakhs from their Cenvat account. The appeal was finally allowed in favour of the assessee by the Tribunal vide order dated 19-3-07. 3.2 Meanwhile, the appellant having expanded their capacity substantially started availing the benefit of exemption No. 50/2003 with effect from February, 2007. 3.3 Consequent to favourable order dated 19-3-07 of the Tribunal, the appellant claimed refund of Rs. 10 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions, he relies on the decision of the Tribunal in the case of National Organic Chemicals Inds. Ltd. v. CCE, Bombay-III [1994 (70) E.L.T. 722 (Tri.)] (against which the appeal by the Department was dismissed by Hon’ble Supreme Court) and the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture (P) Ltd. v. CCE, Indore [2006 (202) E.L.T. 199 (Tri.-LB)] and the decision of the Tribunal in the case of Microstar Computers v. CCE, Vapi [2008 (223) E.L.T. 79 (Tri.-Ahmd.) = 2008 (9) S.T.R. 22 (Tri.-Ahmd.)]. 5. Learned SDR reiterates the finding of the Commissioner (Appeals). He particularly draws my attention to the fact that refund has not been denied to the appellant; and that the appellant has substantial credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure (P) Ltd. relate to denial of payment by using credit and making the assessee to pay the duty out of PLA. And in such situation it has been held that the assessee would be eligible for refund in cash. The decision of the Tribunal in the case of Microstar Computers was rendered following the decision of M/s. Gauri Plasticulture with a specific finding that the payment in PLA was under compulsion when there was enough balance of credit in RG 23. The facts of the present case is entirely different from the facts of the cases relied upon by the Chartered Accountant, and therefore, the ratio of those decisions cannot be applicable to the facts of this case. 8. In view of the above, I do not find any infirmity in the orders of authorities bel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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