TMI Blog2007 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order]. The issue involved in this appeal is as to whether deemed credit not utilized by the appellant for debiting the duty is admissible for refund to them. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of woven fabrics of synthetics filament yarn and other woven fabrics of synthetic staple fibre classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant claim refund of the excess payment of duty through PLA. In other words, he submits that the appellant is also entitled to get refund of the unutilized deemed credit. 4. The learned D.R. reiterates the findings of the Commissioner (Appeals). He submits that the refund is also hit by Doctrine of unjust enrichment. 5. After hearing both the sides and on perusal of the record, it is seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive duty after deducting deemed credit i.e. 8%. The scrutiny of the PLA register also reveals that they have debited in their PLA without taking into account the deemed credit. Therefore, full rate of duty at the rate of 8% BED and 4% AED has been debited in the PLA as regard invoices mentioned during the month of March, 2002. I find that the finding of the Commissioner (Appeals) is contrary to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon ble High Court of Karnataka in the case of Union of India v. Slovak India Trading Co. Pvt. Ltd. - 2006 (201) E.L.T. 559 (Kar.). 6. Hon ble Karnataka High Court held that Rule 5 of Cenvat Credit Rules, 2002 does not expressly prohibit refund of unutilized credit where there was no manufacture in the light of closure of factory. It has also been held that since assessee has co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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