TMI Blog2022 (5) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... d such claim for refund of credit that had accumulated in an undertaking taken over by the assessee themselves in the past. Refund cannot be granted - there is no merit in the grounds set out by the appellant for setting aside the order of the first appellate authority. Accordingly, the appeals are dismissed. - EXCISE APPEAL NO: 86718 & 86719/2019 - A /85426-85427 /2022 - Dated:- 29-4-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 before the competent authority. 3. As pointed out by Learned Authorized Representative, the issue stands covers by the decision of the Hon ble High Court of Bombay in Gauri Plasticulture Pvt Ltd v. Commissioner of Central Excise, Indore [2019 (30)GSTL 224 (Bom)] by which reference of the following .. (a) Whether cash refund is permissible in terms of clause (c) to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee and in favour of the Revenue. Questions (a) and (b) having been answered accordingly, needless to state that the order of the Hon ble Supreme Court in the case of Slovak India (supra) cannot be read as a declaration of law under Article 141 of the Constitution of India. 4. Furthermore, in Shri Vitthalsai SSK Ltd v. Commissioner of Central Excise and Service Tax, Nagpur [2019-T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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