TMI Blog2010 (1) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... refund not allowed. - E/50/2008-SM(BR) - 190/2010-SM(BR)(PB) - Dated:- 28-1-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In pursuance of the favourable order of the Commissioner (Appeals), the appellant filed refund claim and original authority sanctioned the refund claim and ordered for cash refund amounting to Rs. 1,36,164/- and the balance of Rs. 1,59,728/- by way of credit in the Cenvat account. Though the refund claim has been sanctioned, the appellant was aggrieved that a sum of Rs. 1,59,728/- was not given in cash and filed an appeal to the Commissioner (Appeals). Commissioner (Appeals) did not interfere with the order of the original authority. 4. Learned Advocate submits that inasmuch as they have opted for availing the relevant Notification No. 50/03, they are not in a position to utilise the refund allowed by way of credit and therefore, seeks r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). 6. I have carefully considered the submissions from both sides. Learned Advocate for the appellants relied on several decisions which relate to situations where the assessee was forced to pay in cash while they could have utilised the Cenvat credit and decisions when cash refund was allowed when the factory has ceased to function and registration has been surrendered. He also relied on the decision of the Hon'ble Supreme Court by which SLP filed against the decision of the Karnataka High Court in the case of Slovak India Trading Com. Pvt. Ltd. [2006 (201) E.L.T. 559 (Kar.)] has been dismissed [2008 (223) E.L.T. A170 (S.C.)]. The Hon'ble High Court of Karnataka in the said case upheld the decision of the Tribunal that when ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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