TMI Blog2014 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... t leviable to the same is required to be refunded in terms of Rule 5 of Cenvat Credit Rules - Following decision of COMMISSIONER OF C. EX., ROHTAK Versus INDO DANE TEXTILE INDUSTRIES [2007 (2) TMI 77 - CESTAT, NEW DELHI] - Decided in favour of assessee. - Appeal No.1985/2005 - - - Dated:- 16-1-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri T.R. Rustogi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of basic excise duty, Revenue is of the view that the refund of accumulated credit on AED (T TA) is not available in as much as there is no AED (T TA) on their final product. Though the credit of the said AED (T TA) was initially rejected by the Assistant Commissioner but subsequently a show cause notice was issued for recovery of the same which culminated into an order passed by the Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Rule 5 of Cenvat Credit Rules. 5. It is also seen that subsequently the Board has issued a Circular vide its letter F No. 267/11/2003-CX.8 dated 22.3.2007 clarifying that the refund of AED (T TA) is admissible in such circumstances. The said clarification is held to be retrospective effect upon CCE Thane Vs D.C. Polyester Pvt Ltd 2009 (242) ELT 348 (Bom). 6. In view of the above, we se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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