2007 (6) TMI 378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order]. - The issue in the present appeal is whether the appellants herein are entitled to cash refund of Rs. 1,76,971/- being Additional Excise Duty paid by them consequent upon finalisation of provisional assessment by Deputy Commissioner's order dated 5-4-2005 for the period April 2002 to September, 2003. 2. I find that the issue stands settled by the Tribunal's decisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the issue of provisional assessment was not considered by the Larger Bench in the case of Gauri Plasticulture (P) Ltd. v. Commissioner of Central Excise, Indore, 2006 (202) E.L.T. 199, which also held that there was no bar to cash refund if the assessee was unable to utilise the credit, I set aside the impugned order and allow the appeal. (Dictated in Court)
Case laws, Decisions, Judgement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X