Case Law Details
Case Name : Scot Innovations Wires & Cables Private Limited Vs Commissioner of Central Excise and Central Goods, Service Tax (CESTAT Delhi)
Appeal Number : Excise Appeal No. 50825 of 2019
Date of Judgement/Order : 01/09/2020
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Scot Innovations Wires & Cables Private Limited Vs Commissioner of Central Excise and Central Goods, Service Tax (CESTAT Delhi)
Hon’ble Karnataka High Court in UoI vs. Slovak India Trading Co. Pvt. Ltd. 2006 (201) ELT 559 (Kar.) =2008 (10) STR 101 (Kar.) has held that in the absence of any express prohibitory provisions, unutilised credit is admissible as cash refund. It has been consistently held by the following decisions that the refund of unutilised credit is permissible when it is not possible to utilise such credit-
(a) 2004 (169) ELT 162 (Tri.) Shree Prakash Textile
(b) 2004 (170) ELT 507 (Tri.) Arcoy Industries
(c) 2003 (158) ELT 215 (Tri.) Babu Textiles
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