TMI Blog2019 (4) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason for accumulation of credit was due to payment of duty in cash and imposition of additional SAD of 4% - appeal dismissed - decided against Revenue. - Appeal No. E/11965 of 2018-DB - A/10655/2019 - Dated:- 5-4-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Shri T.G. Rathod, Authorised Representative for the Appellant Shri N.N. Mehta (Consultant) Sh. M.H. Patil (Advocate) for the Respondent ORDER PER: RAMESH NAIR The present appeal has been filed by Commissioner, Central Excise Service Tax, Daman against Order-in-Appeal No. CCESA-AUDIT-SRT/VK-072/2017-18 dated 28.03.2018. The brief facts of the case are that the Respondent due to closure of unit has filed refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under them for grant of cenvat credit balance lying unutilised at the time of closure of the unit. There is no provision for refund of cenvat credit under rule 5 of CCR lying unutilised on closure of unit as the duty paid on inputs used in the manufacture of goods cleared on payment of duty stand recovered by the manufacturers on sale of such goods and as such any refund of the same tantamount to unjust enrichment. He submits that in case of Slovak India supra the Hon ble High Court of Karnataka without elaborating the reason for allowing refund simply relied upon the CESTAT orders and allowed the appeal. The Hon ble Supreme Court had dismissed the appeal of revenue on the ground that in other cases the revenue did not file appeals. Merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.), Lav Kush Textiles 2017 TIOL 1361 HC AHM CX, Ishan Copper 2018 TIOL 1361 HC AHM CX, Welcure Drugs 2018 (15) GSTL 257 (Raj.) Mahindra Mahindra 2018 TIOL 937 HC-KAR-CX, National Organic Chemicals 1994 (70) ELT 722 (T) and 1996 (84) ELT A-106 (SC). He submits that this has been the consistent view of Tribunal in plethora of cases. He relies upon Tribunal judgments in case of Shree Prakash Textiles 2004 (169) ELT 162 (TRI), Kores (I) Ltd. 2009 (245) ELT 411 (TRI), Jai Ganpati Metals 2015 (322) ELT 730 (TRI), Apex Drugs Intermediates 2014 (314) ELT 729 (TRI) as upheld 2015 9322) ELT 834 (AP), Lohia Polyster 2014 (313) ELT 435 (TRI), Shalu Synthetics 2017 (346) ELT 413 (TRI), Srinivasa Hair Ind. 2016 TIOL 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat was availed by them. Consequent to imposition of 4 % SAD which was also available as credit, the balance of credit increased. The Appellate Commissioner has discussed the reasons and costing of goods also. Also for the reason that the respondent has sufficient balance in their credit account, they were insisted to pay duty in cash from PLA which resulted into excess payment of ₹ 14.23 Cr. Therefore the adjustment of credit was not possible. Once the factory was closed there was no scope of utilising the credit so accumulated. We find that respondent has cited plethora of judgments of Hon ble High Courts and Apex Court in addition to the various Tribunal s Order wherein the refund of accumulated cenvat stands allowed. Also in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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