TMI Blog2011 (6) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Gaule Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal No. P-I/VSK/114/2009 dated 30.4.2009 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order sanctioning the refund and crediting in the CENVAT Credit account of the appellant. The appellant availed MODVAT credit of Rs.6,44,352/-. 3. The department initiated proceedings against them on the ground that the goods were not physically received in their factory premises. The proceedings were confirmed by the lower authorities. The Tribunal vide its Order No. A/500/SMB/C-III/2008 dated 6.6.2008 finally decided the matter in appellant's favour. Consequent to this, the appellant filed a refund claim along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong with interest should be given by mere a simple letter. In support of their contention they submitted that Larger Bench of the Tribunal in the case of M/s Steel Strips Vs. Commissioner of Central Excise, Ludhiana, held that in absence of express provision to grant refund, that is difficult to entertain except in the case of export, where different has been paid through MODVAT. In the rejoinder, the learned Counsel submitted that the case cited by the learned JDR is not applicable to their case. The learned Counsel also cited a case law in the case of Commissioner of Central Excise Vs. Jain Vanguard Polybutleme Ltd. - 2010 (256) ELT 523 (Bom), wherein it was held that when question arising for consideration on fact almost identical to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not accrue under law, claim thereof is inconceivable. Therefore, present reference is to be answered negatively and in favour of Revenue since refund of unutilized credit is only permissible in case of export of goods and for no other reason whatsoever that may be. As has been stated earlier that equity, justice and good conscience are the guiding factors for Civil Courts, no fiscal Courts are governed by these concepts, the present reference is bound to be answered in favour of Revenue and it is answered accordingly." From the above, it is clear that in case of duty paid through CENVAT Credit account, the refund is to be given through CENVAT credit. The case laws cited by the learned Counsel in the cases of Slovak India Trading C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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