2007 (5) TMI 650

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. ORDER This appeal is directed against Order-in-Appeal No. ER(2982)364/MI/2005, dated 11-11-2005 vide which the learned Commissioner (Appeals) is set aside the Order-in-Original and allowed the appeal filed by the respondent before him. 2. The issue involved in this case is regarding the refund of unutilized Cenvat credit (AED) as the same could not be utilized due to the reason that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iew, as seen from the decision in the case of UOI v. Slovak India Trading Co. Pvt. Ltd. - 2006 (201) E.L.T. 559 (Kar.). Following the ratio of the above decisions, we hold that there is no warrant to interfere with the order passed by the Commissioner (Appeals) and accordingly uphold the same and reject the appeal. 3. Following the ratio of the Division Bench decision, I am of the view that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X