TMI Blog2015 (10) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... also stopped manufacturing w.e.f. 26.07.2012 itself. Appellant has also intimated to the department for sealing of their machines w.e.f. 26.07.2012 and surrendered their registration certificate on 31.07.2012. It is a fact on record after that appellant has not started any manufacturing or requested for de-sealing of machines. In these circumstances, appellant has complied with condition of Rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te effect. Thereafter on 26.07.2012 the appellant stopped production of gutkha and requested the jurisdiction of main superintendent for sealing of packing machines. The appellant also surrendered their registration certificate vide letter dated 31.07.2012. Thereafter, appellant filed a refund claim for the period of closure of their factory during the period 27.07.2012 to 31.07.2012. The refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, impugned order is required to be set aside. 3. On the other hand, the Ld. AR oppose the contention of the Ld. Counsel and submits that as per Rule 16 of the said Rules the appellant is required to intimate that their factory is permanently closed and a request of surrender is also to be made but same has been done on 31.07.2012. In these circumstances, appellant is not entitled to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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