TMI Blog2013 (1) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... - Section 11B of the Central Excise Act, 1944 - powers u/s 12E of the Central Excise Act, 1944 - Held that - It is not the requirement of Section 12B that the Additional Commissioner would have jurisdiction to grant refund of unutilized credit of duty paid on input only if the said section is specifically mentioned in the order. Therefore, no fault could be found with the order passed by the Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a common order-in-original dated 31st December 2010, the Additional Commissioner of Central Excise had sanctioned refund of unutilized credit of input and input service under Rule 5 of the Cenvat Credit Rules, 2004. 3. Challenging the order of the Additional Commissioner, in so far it relates to granting refund of unutilized credit of input, the Revenue filed appeals before the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could exercise the powers vested in the authorities under Section 11B and grant refund of unutilized credit of duty paid on inputs. The fact that the Additional Commissioner while granting refund of unutilized input credit has not recorded that he is exercising power under Section 12E cannot be a ground to hold that the order passed by the Additional Commissioner was without jurisdiction. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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