TMI Blog2018 (5) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2011 (10) TMI 38 - UTTARAKHAND HIGH COURT] wherein it has been held that refund could be sanctioned in cash when the assessee is unable to use it - appeal allowed - decided in favor of appellant. - E/20071/2018-SM - Final Order No. 20512/2018 - Dated:- 26-3-2018 - Mr. S.S Garg, Judicial Member Shri B. S Janapati, Advocate- For the Appellant Shri N. Jagadish, Superintendent(AR)- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during 2012 within stipulated period. During 2013 Budget, readymade garments were exempted from levy of duty and the appellants surrendered registration. The pending registration certificate was rejected subsequently and on an appeal, the Commissioner(Appeals) remanded the case back to the adjudicating authority vide OIA No.429/2014-CE dt. 21/07/2014. Readymade garments were again brought under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellant submitted that the impugned order is not sustainable as the same is contrary to the binding judicial precedent on the same issue. He further submitted that it has been consistently held by the Tribunal that when the assessee is not in a position to utilize the CENVAT credit, then he is entitled to the cash refund. In support of this submission, he relied upon the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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