TMI Blog2014 (3) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ured and not clearing it in Domestic Tariff Area- Held that: The appellant is 100% EOU and not clearing any goods in DTA and, therefore, there is no possibility for them to avail the cenvat credit. Further, they have reversed the cenvat credit before the refund was actually granted to them. Therefore,in view of the decision of the Hon’ble Allahabad High Court in the case of Hello Minerals Water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be utilized. Thereafter they realized that they are entitled to take the refund of the same under Notification No.17/2009-ST dated 7.7.2009. Accordingly they had applied for the refund of the same. The original authority allowed the refund claim subject to the condition that the cenvat credit taken by them is reversed. In pursuance to the said order, they reversed the cenvat credit and got th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail the cenvat credit. Further, they have reversed the cenvat credit before the refund was actually granted to them. In view of the decision of the Hon ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd. vs. UOI reported in 2004 (174) ELT 422 (All.) and this Tribuna s decision in the case of Sagar Twisters vs. CCE, Mumbai reported in 2005 (188) ELT 497, I allow the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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