TMI Blog2016 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the appellants have made out a case in their favour. It is seen that in the impugned order, the ld. Commissioner (Appeals) also categorically recorded that refund of duty paid through modvat account is to be given in cash only, when the assessee concerned is not in a position to utilize the credit. We find in the present case the appellants are operating under small scale exemption scheme and it is recorded that in the end of the year they are reversing the available credit in their books in order to avail SSI exemption. Considering this position, granting refund and crediting it to the modvat account will not in effect allow the appellant to utilize the fund which was collected and kept by the Government in excess of legal due. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in paying an amount of ₹ 2,49,415/- as a credit in the cenvat account. Aggrieved by this order, the present appeal has been filed. 2. The ld. Counsel for the appellant submitted that the amount claimed as refund has been collected and retained by the Department without the authority of law and the same has to be restored back to the appellant with the interest. It is applicable from the date of such improper recovery. She also submitted that they are eligible for interest on the delayed payment of interest. Further, the refund in full should have been given to them by cash, as they being small scale unit were not in a position to use all the credit lying in their accounts. The amount collected without authority of law should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not in terms of any provisions of Central Excise Law. This much has been accepted by the ld. Counsel for the appellants also. 5. Regarding sanction of a part of the refund amount by way of credit in the cenvat account, we find that the appellants have made out a case in their favour. It is seen that in the impugned order, the ld. Commissioner (Appeals) also categorically recorded that refund of duty paid through modvat account is to be given in cash only, when the assessee concerned is not in a position to utilize the credit. We find in the present case the appellants are operating under small scale exemption scheme and it is recorded that in the end of the year they are reversing the available credit in their books in order to avail S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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