TMI Blog2012 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Order No. A/80/2012-WZB/AHD - Dated:- 6-1-2012 - Shri B.S.V. Murthy, Member (T) Shri S. Suriyanarayanan, Advocate, for the Appellant. Shri J.S. Negi, AR, for the Respondent. ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of Texturised Yarn. The Central Excise Officers visited the unit for preventive checks. On verification of the records, it was found that the appellant had collected extra amount @ ₹ 2/- per kg on clearance of Texturised Yarn in the guise of PME Charges from their customers as shown in Central Excise invoices on which they had not paid Central Excise duty. The officers also observed that unit has shown 00 against the columns for Octroi , Insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n surrendered and therefore the sanctioned refund is of no use whatsoever to the appellants and therefore, the appellant is before me seeking cash refund. A similar claim for cash refund made before the Commissioner (Appeals) has been rejected in the impugned order. Learned counsel submits that the learned Commissioner (Appeals) has rejected the claim for cash refund relying upon the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture Pvt. Limited v. CCE, Indore - 2006 (202) E.L.T. 199 (Tri.-LB). Further, he submits that in the case of Kochar Sung-Up Acrylic Limited - 2010 (259) E.L.T. 713 (Tri.-Del.), on a similar issue, the Tribunal distinguished the decision of the Larger Bench and allowed the refund of amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed case, registration certificate had been surrendered in Sept 2000 whereas, the debit entry has been made in the Cenvat credit account in Nov 2000, which would mean that even when the debit entry was made, the assessee had ceased to do any manufacturing activity. In this case, the debit entry was made in the year 1997 whereas, the factory was closed in the year 2000. This case is fairly covered by the decision in the case of Kochar Sung-Up Acrylic Limited, wherein the Tribunal upheld the refund made in cash to the assessee and rejected the claim of the Revenue that refund should have been given by way of credit in the Cenvat credit account. Since the issue before me is squarely covered by the decision of the Tribunal cited by the learned a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
