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2014 (3) TMI 124 - AT - Central ExciseRefund of unutilized cenvat credit - export of goods - Notification no. 5/2006 - manufacturers of exempted goods - goods were not exported under bond - applicability of provisions of Rule 6(6)(v) of CENVAT Credit Rules, 2004 - Held that:- The issue came up before the Hon'ble High Court of Bombay in Repro India Ltd. (2007 (12) TMI 209 - BOMBAY HIGH COURT) wherein the Hon'ble High Court held that CENVAT credit used in the manufacture of final product being exported irrespective of the fact that final product are otherwise exempted by provisions of Rule 6(6)(v) of the CENVAT Credit Rules, 2004 are applicable. In the case of Salzer Controls Ltd. [2000 (12) TMI 870 - CEGAT, CHENNAI] and Paras Ship Breakers Ltd. [2003 (5) TMI 377 - CEGAT, NEW DELHI] this Tribunal has held that non-execution of bonds are only technical lapse. Further, in the case of Well Known Polyester Ltd. (2011 (1) TMI 664 - CESTAT, AHMEDABAD) wherein the exempted goods were exported without bond or LUT by an assesee who was not even registered without bond or LUT by an assessee who was not even registered with the Central Excise department. This tribunal has held that execution of bond/LUT was only procedural lapse for which refund could not be denied. In this case, appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required. - appellant are entitled for refund claim - Decided in favor of assessee.
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