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TMI Blog2015 (10) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... llick, Advocate Per. H.K. Thakur :- Appeal No. E/1504/2006 - EX (DB) has been filed by the Revenue against OIA No. 16-CE/MRT-I/2006 dated 28/02/06. Appeal No. E/3689/2006 - EX (DB) has been filed by the appellant M/s Tirupati LPG Industries Ltd. against OIA No. 114-CE/MRT-I/2006 dated 31/07/06. 2. Shri Sahil Mullick (Advocate) appearing on behalf of the appellant M/s Tirupati LPG Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d payment of refund in cash against which Revenue has filed appeal. That under OIA No. 114-CE/MRT-I/2006 dated 31/07/2006 Commissioner (Appeals) allowed appeal No. 143-CE/APPL/MRT-I/2006 filed by the Revenue with respect to same OIO No. 40/05 (Ref. 71/04) dated 06/05/2005 against which appellant's appeal was also allowed under OIA No. 16-CE/MRT-I/2006 dated 28/2/2006. Learned Advocate relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. Issue involved in the present proceedings is whether appellant M/s Tirupati LPG Industries Ltd. is entitled to cash refund of Cenvat credit lying in their RG-23A Pt. II. In this regard the appellant interalia, has relied upon the case law of CC & CE, Meerut - I vs. Janardhan Plyboard Industries Ltd. (supra) under which following observations have been made by Jurisdictional High Court of Uttar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit. In Commissioner of Central Excise vs. Ashok Arc, 2006 (193) E.L.T. 399, the High Court of Jharkhand held that the assessee is entitled for the refund in cash. In view of the aforesaid, the submission of the learned counsel for the appellant cannot be accepted. In the light of the aforesaid, we are of the opinion that Cenvat credit which was validly availed at the time of the receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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