TMI Blog2021 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... o a provision while strictly adhering to the legislative intention as to not read something into a provision. Rule 5, admittedly, does not specifically prohibit refund in a situation where a manufacturing unit closes down and the credit available could not get utilized. Hence, the legislative intention cannot be applied to the advantage of the Revenue especially when the tax suffered amount in the form of CENVAT Credit is lying with the Revenue. The Hon ble High Court of Rajasthan in the case of M/S. WELCURE DRUGS AND PHARMACEUTICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR [ 2018 (8) TMI 1169 - RAJASTHAN HIGH COURT] where it was held that Tribunal is fully justified in ordering refund particularly in the light of the closure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004 ( CCR for short); that vide Order-in-Original No. 213/2012 (R) dated 13.12.2012, the above refund claim of the appellant was rejected; that thereafter, vide impugned Order-in-Appeal No. 52/2014 (M-II) dated 02.07.2014, the First Appellate Authority also rejected the appeal and that the same is arraigned in the present appeal. The eligibility of the appellant for refund is apparently not at all questioned by the Revenue. 4. Section 11B ibid. deals with a situation where an application for refund of duty and interest paid is filed and the treatment thereof. In a nutshell, the said Section prescribes guidelines as to what an Officer has to do upon receiving such application for refund. Sub-section (3) to Section 11B inter alia mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct tax has to be applied in entirety, keeping in mind also the proviso to sub-section (2) to Section 11B ibid. When the Constitution mandates that there shall not be any collection of tax without the authority of law, there cannot also be the retention of tax by the Revenue without the authority of law, which means that having rejected the refund claim, there should be a mention about the credit of the same to the Fund subject to satisfaction of unjust enrichment, etc., which is apparently lacking, from a perusal of both the Order-in-Original as well as the impugned Order-in-Appeal. 6.1 The Hon ble High Court of Rajasthan in the case of M/s. Welcure Drugs Pharmaceuticals Ltd. v. Commr. of C.Ex., Jaipur reported in 2018 (15) G.S.T.L. 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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