TMI Blog2020 (10) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... high courts judgments such as UNION OF INDIA VERSUS SLOVAK INDIA TRADING CO. PVT. LTD. [ 2006 (7) TMI 9 - KARNATAKA HIGH COURT] from Karnataka High Court, M/S. WELCURE DRUGS AND PHARMACEUTICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [ 2018 (8) TMI 1169 - RAJASTHAN HIGH COURT] of Hon ble Rajasthan High Court and COMMISSIONER OF C. EX., NASIK VERSUS JAIN VANGUARD POLYBUTLENE LTD. [ 2010 (6) TMI 171 - BOMBAY HIGH COURT] from Bombay High Court - Now the larger bench of the Bombay High Court in the case of M/s. Gauri Plasticulture Pvt. Ltd. though after considering the SLOVAK INDIA TRADING CO. PVT. LTD. of Karnataka High Court which was upheld by the Hon ble Supreme Court taken a view that accumulated unutilized Cenvat Credit can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. CCE, BANGALORE- 2006 (205) ELT 956 (Tri.-Bang.) WELCURE DRUGS PHARMACEUTICALS LTD. v/S. CCE, JAIPUR- 2018 (15) GSTL 257 (Raj.) SHALU SYNTHETICS PVT. LTD. v/S. CCE, VAPI- 2017 (346) ELT 413 (Tri.-Ahmd.) COMMR. v/S. SHREE KRISHNA PAPER MILLS AND INDUSTRIES LTD. MANU/PH/3052/2019. 2.1 He also submits that in one of the case, the Hon ble Gujarat High Court has allowed the refund of unutilized Cenvat Credit by upholding the tribunal s judgment in the case of M/s. ISHAN COPPER PVT. LTD.- 2018 TIOL 1361-SC-AHHM-CX, which is binding on this tribunal being order of jurisdictional High Court. 3. On the other hand, Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radictory. There are various high courts judgments such as SLOVAK INDIA TRADING CO. PVT. LTD.(supra) from Karnataka High Court, M/s. WELCURE DRUGS PHARMACEUTICALS LTD. of Hon ble Rajasthan High Court and M/s. JAIN VANGUARD POLYBUTLENE LTD from Bombay High Court. Now the larger bench of the Bombay High Court in the case of M/s. Gauri Plasticulture Pvt. Ltd. though after considering the SLOVAK INDIA TRADING CO. PVT. LTD. of Karnataka High Court which was upheld by the Hon ble Supreme Court taken a view that accumulated unutilized Cenvat Credit cannot be refunded. 4.1 I find that the Larger Bench judgment of the Bombay High Court has been challenged before the Hon ble Supreme Court in SLP(C) No. 007390/2020 registered on 09.06.2020 which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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