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2013 (11) TMI 1122 - AT - Central ExciseRefund claim on Inputs – Peanut butter manufactured – Claim u/s 11B of Central Excise Act, 1944 r.w. Rule 5 of the Cenvat Credit Rules, 2004 – Held that:- Cenvat credit Rules are not applicable to the appellant’s case and no refund under Rule 5 of Cenvat Credit Rules, 2004 is admissible because no credit accumulation is possible in view of the provisions of Rule 6(1) of the Cenvat Credit Rules - exporters should be given a zero rated export environment as per Central Government Export Policies and for every situation there is a procedure prescribed. There is procedure in place for claiming refund of duty paid on inputs which are used in the manufacture of fully exempted export products subject to certain prescribed procedures of fixing input-output norms - appellant has not followed the procedures – thus, he cannot claim the benefit of Rule 5 of the Cenvat Credit Rule - the appellant is claiming refund of duty paid on inputs which are not manufactured by them - Appellant has got no locus standi to seek refund of duty paid on input under Section 11B of the Central Excise Rules, 1944, when he has not paid such a duty – Decided against Assessee.
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