TMI Blog2002 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, I have heard Shri A.K. Mondal, JDR for the Revenue and have gone through the impugned order. 2. The dispute in the present appeal relates to refund claim of an amount of Rs. 39,353.51 which was debited by the appellant from their Modvat account under the provisions of Section 35F of the Central Excises Salt Act, 1944 as a condition of hearing of their appeal before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cash. They submitted that they being a SSI Unit could have utilised the said credit in question during the material time and could have avoided the burden of payment of duty on clearances of excisable goods for home consumption after crossing the exemption limit. The exemption limit has since been increased to 100 lakhs and they are not expected to go beyond the clearances of 60 to 70 lakhs. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proforma credit rules were not in existence and in such circumstances, the petitioner is entitled to refund claim in cash. This judgement was passed by the Hon'ble Andhra Pradesh High Court for implementation of the Tribunal's Order which allowed the petitioner's appeal by following the earlier Hon'ble High Court's decision in the case of Deccan Sales Corporation reported in 1982 (10) E.L.T. 885. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion limit, they are not in a position to utilise the said credit and the refund should be given to them in cash. The Hon'ble High Court has held as reproduced above that in case where RG 23A is not being maintained, the refund should be given in cash. There is force in the appellant's submissions that if the credit would not have been debited at the relevant time, they would have utilised the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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