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Commissioners of Central Excise, Customs and Service Tax-Vadodara-II Versus Sit Flexible Hose Pvt Ltd

2015 (10) TMI 1333 - CESTAT AHMEDABAD

Denial of refund claim - CENVAT Credit - whether cash refund is required to be allowed to M/s Sit Flexible Hose Pvt Ltd for certain amount which were debited from the cenvat credit account - Held that:- It is observed from the facts available that th .....

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ppellant. The credit so allowed was availed by the assessee and the same also started utilising the credit in the payment of central excise duty. It is also observed from the case records that at no stage Revenue insisted the assessee to pay the amou .....

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. As the facts of the relied upon the case laws are different that the present facts the same can not be pressed into service to sanction the refund in cash. - Impugned order is set aside - Decided in favour of Revenue. - E/557/2011 - ORDER No. A/102 .....

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dt 3.2.2011 under which First Appellate Authority has held that the appellant M/s Sit Flexible Hose Pvt Ltd, Vadodara, before him should be sanctioned refund in cash as were not able to utilise the Cenvat Credit in the RG 23. 2. Shri Alok Srivastava, .....

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₹ 31,38,157/- from their cenvat account which was subsequently held to be admissible. That the present respondent took the cenvat credit of the entire amount is evident from the return of excise duty filed under Rule 12 of the Central Excise R .....

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was never asked to deposit the amount through cash. That their case was also not covered under the relevant cenvat credit rules as no cenvat credit got accumulated as a result of export of finished goods. He made the Bench to go through the paragraph .....

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f the respondent when the case was called out for hearing. 4. Heard Learned Authorised Representative for Revenue and perused the case records. The issue involved in the present appeal is whether cash refund is required to be allowed to M/s Sit Flexi .....

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Subsequently, the credit reversed by the assessee was held to be admissible and was accordingly allowed in the cenvat account to the appellant. The credit so allowed was availed by the assessee and the same also started utilising the credit in the pa .....

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