TMI Blog2001 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim was not hit by unjust enrichment, but rejected the claim on another ground viz. that duty paid through Modvat account could not be refunded in cash. The present appeal is against the order of the Commissioner (Appeals). 3. Ld. Consultant, Ms. Anita Rastogi for the appellants submits that the lower appellate authority did not properly appreciate the reliance placed by the appellants on the decision of the Tribunal National Organic Chemicals Industries Ltd. v. C.C.E., Bombay [1994 (70) E.L.T. 722]. In the cited case, the assessee had claimed a set-off of duty paid on certain inputs against payment of duty on final product in terms of Notification No. 178/77-C.E., dated 18-6-77. The Asst. Collector rejected the claim of set-off but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant as to whether the appellants had applied for transfer of the outstanding credit in their Modvat account to their Mandideep Unit. The consultant has replied to the effect that, by letters dt. 22-6-2000 and 6-7-2001, the appellants had requested the jurisdictional Dy. Commissioner and Asst. Commissioner respectively to either grant the refund in cash or allow the credit to be taken at their Mandideep unit. She has further submitted that this request is yet to be attended to by the authorities. 5. Ld. JDR, Shri V.K. Verma submits that the facts of the instant case are different from those of the case of National Organic Chemicals (supra). In that case, there was a clear impossibility, which does not exist in the instant case. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tanding credit in RG 23A Part-II to their working unit at Mandideep. However, on 26-6-2000, they submitted to the adjudicating authority a letter dated 22-6-2000 containing a request as under : "As already stated, we request your goodself to either give the refund by cheque or in the alternate allow the credit to be taken at our Mandideep plant (M.P.) in view of closure of all operations at our Kodmudgu plant." Again, by letter dated 6-7-2001, the appellants have made the following request to the jurisdictional Asst. Commissioner of Central Excise : "In view of closure of our Bibinagar plant, and shifting of staff/stocks/fixed assets to our Mandideep (Dist. Raisen) M.P., we request you to grant refund by cash to the extent paid from P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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