TMI Blog2012 (10) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... s of this case - decided against the assessee. - E/517/2009-SM(BR) - 280/2012-SM(BR)(PB) - Dated:- 3-2-2012 - Shri Mathew John, J. REPRESENTED BY : Shri Jatin Mahajan, Advocate, for the Appellant. Shri Bharat Bhushan, AR, for the Respondent. [Order]. The Appellants were engaged in the manufacture of ACSR conductors of aluminium falling under Chapter 76 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 29-8-2003 was issued to the Appellants demanding Central Excise duty of Rs. 2,04,554/-, out of which a demand of Rs. 1,76,516/- was confirmed vide order-in-original No. 105/2005-C.E., dated 13-3-2005. Meanwhile the Appellants had debited an amount of Rs. 63,001/- under protest on 9-3-2005 in their RG-23A Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 713. (2) Raymond Ltd. v. CCE - 2011 (274) E.L.T. 513. (3) CCE v. Birla Textiles Mills - 2010 (257) E.L.T. 146 = 2011 (21) S.T.R. 340. 3. The ld. AR for Revenue invites attention to the specific finding in para-8 of the impugned order where it is recorded that the Appellants after debiting the amount of Rs. 63,001/- in the credit account, they have not paid at any point of time any amount in cash or PLA and they were not entitled for refund of Cenvat credit in cash. The ld. AR submits that the Cenvat Credit Scheme nowhere envisaged refund of excise duty on inputs used in the manufacture of finished products through a scheme of cash refund except in the case of final products exported. In this case, the accumulation of credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter making payments through PLA they became eligible for refund of Cenvat credit by winning appeal proceedings. By that time the factory was closed and granting refund by credit in their Cenvat credit account would have been of no use to them and would not have compensated for the payment they were forced to make in PLA. In such situation it is proper that such refund on account of relief in appeal is granted by way of cash refund of Cenvat credit. Such orders passed in such situation has been canvassed before the Assistant Commissioner to get cash refund of Cenvat credit in this case also. But the Commissioner (Appeals) has properly analysed the facts with reference to the decision of the Larger Bench of the Tribunal in Gauri Plasticultur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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