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TMI Blog2022 (3) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... tkarsh Malviya, Advocate for the appellant Mr. Amit Bharadwaj, Authorised Representative for the Respondent ORDER The appeal was heard by Division Bench of this Tribunal on 20.2.2020 and order was passed but due to pandemic Covid-19 situation detailed order could not be dictated and one of the Member of the Bench has not signed the operative part of the order. Therefore, the Hon'ble President e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was issued to the appellant for rejection of the refund claim and the same was adjudicated and it was held that refund claim is not maintainable as there is no such provisions in the Central Excise Act or Cenvat Credit Rules for refund of Cenvat Credit lying unutilised in Cenvat Credit Account on closure of the factory. Aggrieved from the said order, the appellant is before us. 3. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urgaon reported in 2019 (365) ELT 594 (Tri-Chan.). 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that there was differential view on the issue and the order of Allahabad High Court in the case of Modipon Ltd. (Supra) has been challenged before the Hon'ble Apex Court and appeal has been admitted. Therefore, matter be kept pending till the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ltd. (Supra) has not been set aside till yet. Therefore, relying on the decision in the case of Modipon Ltd. (Supra), we hold that appellant is entitled for refund claim lying unutilised in their Cenvat Credit account on closure of the factory.
7. In view of this, impugned order is set aside and appeal is allowed with consequential relief.
(Order pronounced in the open court on 28.3.2022) X X X X Extracts X X X X X X X X Extracts X X X X
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