TMI Blog2018 (8) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... red against the revenue in view of the decision of the Hon’ble Supreme Court in Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd [2007 (1) TMI 556 - SUPREME COURT] - In the aforesaid decision, it is specifically observed and held that the dealer shall be entitled to the refund of unutilized Cenvat Credit on closure of factory. No substantial question of law arises in the present Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T., Vapi [2017 (346) ELT 413 (Tri.Ahmd)], was not accepted by the department and an appeal has been filed before Hon ble High Court of Bombay bearing Appeal No.CEXA/29/2015, which is still pending decision? ( b) Whether the CESTAT is right in law, in allowing refund of unutilized Cenvat Credit accumulated due to disproportionate rate of duty on inputs and final products availed at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in the case of Commissioner Vs. Jain Vanguard Polybutlene Ltd. reported in 2015 (326) E.L.T. 886 . In the aforesaid decision, it is specifically observed and held that the dealer shall be entitled to the refund of unutilized Cenvat Credit on closure of factory. 3. In view of the above undisputed facts, no substantial question of law arises in the present Appeal. Under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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