9911796707
TMI Blog2012 (12) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Duty T & TA). The appellants filed refund claim for Rs. 1,03,10,736/- on 12-12-2003 towards unutilized Cenvat credit of Additional Excise Duty (T & TA) relating to the period July 2000 to July 2001 claiming that credit has remained unutilized due to directions given by the Department for not using the same for payment of AED (GSI). The claim was filed by the appellants as the issue regarding utilization of credit of AED (T & TA) for payment of AED (GSI) was resolved by the CESTAT in their favour while deciding the appeal against the order-in-original No. 72/Commr./CEX/IND dated 30-10-2001. 2. The appellant was served with notice proposing rejection of their refund claim on the following grounds :- "(i) The claim has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;I have carefully considered the written and oral submissions made by the appellants. It is observed that the adjudicating authority has rejected the refund claim inter alia, on the grounds that the appellants have sold their unit to M/s. Harshit Textiles Pvt. Ltd., Gwalior who have been permitted by the Commissioner, Central Excise, Indore under Rule 8 of the Cenvat Credit Rules, 2002 to take credit of inputs lying in the account of the appellants, on account of transfer of the ownership. He has also pointed out that out of the total refund claim of Rs. 1,03,10,736/- the appellants themselves had utilized an amount of Rs. 9,15,142/- and the balance amount of Rs. 93,95,594/- has already been transferred to M/s. Harshit Textiles Pvt. Ltd., G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit. There is no merit in the claim of the appellants for granting refund by allowing credit in the PLA account of the appellants or the transferee unit M/s. Harshit Textiles Pvt. Ltd., Gwalior. Likewise, there is no ground for allowing credit transfer to M/s. Bhiwani Textiles, Bhiwani as requested by the appellants. Since the benefit of the balance amount of the Cenvat credit has already been given to the transferee unit in accordance with law, there is no amount the refund of which could be granted to the appellants. In view of this, the other grounds raised by the appellants are not being discussed as the same would have been relevant only if there was any amount due for refund. Accordingly, the impugned order is upheld." 4. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt (PCA) on the ground that the same has been accumulated on account of wrong instruction of the Department refraining them from utilising this credit for payment of AED (GSI) and thereby compelling them to pay the AED (GSI) leviable on their final products through PLA. However, since undisputedly on account of taking over of the unit by M/s. Harshit Textile Pvt. Ltd., the unutilized AED (T &TA) credit has been transferred in favour of M/s. Harshit Textiles Pvt. Ltd., there is no question of refund of this credit to the appellant. Their plea for cash refund of this credit to M/s. Harshit Textiles cannot be entertained as no such request has been made by M/s. Harshit Textiles before the lower authorities. 8. It is pertinent to note th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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