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2015 (12) TMI 1577 - CESTAT NEW DELHI

2015 (12) TMI 1577 - CESTAT NEW DELHI - 2016 (334) E.L.T. 551 (Tri. - Del.) - Refund claim - payment by cash before sanction of refund under Rule 5 of the Cenvat Credit Rules, 2004 - no minimum balance of AED - BED eligible for payment of AED - whether refund claim justified on the ground that BED was eligible for payment of AED? - Held that: - there is no provision of law to entertain such claim for refund. The appellant paid amount due to the Government by cash instead of using credit, as clai .....

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chandran, Member (T)]. - The present appeal is against order for appeal dated 26-2-2006 passed by Commissioner (A)-II, Jaipur. The appellants are engaged in the manufacture of cotton yarn and MM yarn liable to central excise duty. They filed a refund claim for ₹ 1,23,056/- on the ground that they have paid the said amount by cash before sanction of refund under Rule 5 of the Cenvat Credit Rules, 2004 as they were not having minimum balance of AED. Later they felt that the balance in BED wa .....

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