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M/s. Orient Craft Fashion Technologies Ltd. (Formerly Known as Fujitsu India Telecom Ltd.) Versus. CCE Chandigarh

Refund pertaining to the excise duty paid in excess of final product - Held that: - refund claim for cash refund rejected on the ground that when the refund sanctioned to the appellants, the appellants had not surrendered their central excise registration. It records that the manufacturing activity had just stooped but the finished goods/parts/components manufactured at that time were lying in the unit and were being cleared on payment of duty. We find that the ability of the appellants to utili .....

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ngh, Member (Technical) Shri. Joy Kumar, Advocate- for the appellant Shri. R.K. Sharma, AR- for the respondent PER: ASHOK JINDAL The appellants M/s. Orient Craft Fashion Technologies Ltd. were sanctioned a refund claim by way of credit in the RG-I Part-Il. The appellants have challenged the said order before the Commissioner (Appeals), who dismissed their appeal. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. Learned Counsel for the appellants argued that the .....

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cash as having been held by the Tribunal in the of STL Products (P) Ltd. vs, CCE, Bangalore-2006 (198) ELT 521 (Tri.-Baang.) and Alampally Brothers Ltd. vs. CCE, Cochin-2005 (192) ELT 650 (Tri.-Bang.) It was argued that in both the decisions, it has been held that where the appellant is not a position to utilized the credit, the refund should be given in cash. 3. Learned AR relied on the impugned order. 4. We find that the impugned order rejecting refund claim for cash refund on the ground that .....

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