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TMI Blog2017 (4) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... Per V. Padmanabhan The present appeal is directed against the Order-in-Appeal no.162/2011 dated 28.7.2011. The appellant is a Government of Madhya Pradesh undertaking and are engaged in the production and distribution of electricity. The appellant also undertakes the work of erection of towers for drawing transmission lines. For this purpose, they carried out the activities such as cutting, dril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to the refund claim of Rs. 63,30,263/- paid by utilization of Cenvat credit. The refund claim for the above amount was rejected by both the authorities below for the reason that the said amount has been paid by making use of the modvat credit, which was accumulated when the activity undertaken by the appellant did not amount to manufacture and hence not liable to excise duty. Challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served by re-crediting the refund to the modvat account. Hence, they prayed that the refund may be allowed in cash. 4. The ld. DR reiterated the impugned order. He also submitted that since the disputed amount has been paid out of modvat credit, the same cannot be refunded in cash, which amounts to encashing cenvat credit. 5. It is settled that the activity being undertaken by the appellant does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed credit was in turn, used by the appellant to pay the duty on the final products. Once, it is held that the final products are not liable to excise duty, and the duty has been paid under protest, the excess paid Excise duty is required to be refunded to the appellant. Normally, the Excise duty paid out of the modvat/cenvat account is re-credited by way of refund. However, in the present case, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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