TMI Blog2011 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... shok ARC (2005 - TMI - 47537 - HIGH COURT OF JHARKHAND AT RANCHI - Central Excise)] - E/701/09 - Mum - A/596/2011-WZB/C-II(EB) - Dated:- 23-6-2011 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance Shri Prakash Shah, Advocate for appellant Shri H.N. Negi, SDR For Respondent Per:- Ashok Jindal The appellant has filed this appeal against the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 15/2007/C-I/EB dated 11.12.2006 remanded the matter by setting aside the impugned order. Consequently, the appellant filed a refund claim of pre-deposit on 10th August, 2007 to be paid in cash, as the appellant has opted out MODVAT scheme with effect from 09.07.2004. The adjudicating authority has sanctioned their refund claim but ordered to be utilized through their CENVAT Credit account which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India - 1999 (112) ELT 34 (Del.). He also relied on the decision of CCE Ranchi v. Ashok ARC - 2007 (7) STR 365 (Jhar) and Order No. A/63/11/SMB/CR-IV dated 09.12.2010 in the case of Khator Fibres and Fabrics Ltd. 4. On the other hand, the learned DR submitted that as the appellant has made the pre-deposit from their Cenvat Credit Account, the refund of pre-deposit is to be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made pre-deposit from their Cenvat Credit account but refund of pre-deposit was sought in cash. From the facts of above case, it is not clear that the appellant was able to utilize the amount of pre-deposit through their CENVAT credit account or not. Therefore the said case laws cannot relied in the facts of this case as in this case it is very much clear that after 9.7.04, the appellant has opted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not having their CENVAT credit account as they have opted out from Modvat scheme on 09.07.2004, therefore, we hold that the appellant is entitled for refund of pre-deposit in cash. Accordingly, we direct the adjudicating authority to return their refund of pre-deposit in cash within 30 days of the receipt of this order. Appeal is allowed with consequential relief. Cross Objection is also disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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