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1 - 4 of 4 (0.21 seconds)The Union Of India (Uoi) Represented By ... vs Slovak India Trading Company Private ... on 7 July, 2006
6. Being aggrieved, the appellant is before this Tribunal. The
learned Counsel urges that in the case of Union of India vs.
Slovak India Trading Company Pvt Ltd. (supra) Civil Appeal
No. 5/2006 dated 7.7.2006, the Hon'ble High Court of
Karnataka in similar facts and circumstances decided the issue
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E/50790/2019 SM
where the appellant was engaged in manufacture of sheets.
Subsequently, they surrendered their registration and filed refund
application. During internal audit, it was noted that assessee has
availed Cenvat Credit of raw materials received by them during the
past on the strength of photocopies of the duplicate copy of
invoices and the original copies of invoices were never produced.
He however, stated that Cenvat Credit availed was irregular as
there was neither production nor clearance of finished goods. The
refund was rejected on the ground that there is no provision that
under Rule 5 of CCR, 2002 with regard to such refund.
Subsequently, the Tribunal allowed the appeal and thereafter the
Revenue carried out the appeal before Hon'ble Karnataka High
Court and following questions were framed for decision:
Central Excise Tariff Act, 1985
M/S Rajasthan Spg. & Wvg. Mills Ltd. M/S ... vs Cce, Jaipur on 4 April, 2001
5. Learned Commissioner (Appeals) taking note of Rule 5 of
CCR, 2004 and Notification No. 27/2012-CE (NT) dated 18.6.2012
observed that there is no such provision under the Central Excise
Act read with Rules to sanction refund in cash of unutilised cenvat
credit on closure of the unit. The scope of Rule 5 of CCR is
confined to non utilisation of credit in the event of export of goods
only and not in respect of domestic clearance. He also relied on
the rulings of Hon'ble Supreme Court in the case of M/s. Purvi
Fabrics and Texturise (P) Ltd. vs CCE, Jaipur II as reported
in [2017 (50) STR 120 (SC)] wherein the Final Order of this
Tribunal No. 575/2004 -NB(B) dated 16.7.2004 was upheld.
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