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2014 (3) TMI 421 - CESTAT CHENNAIRejection of refund claim - Utilization of CENVAT Credit - dealer of textile goods - Held that:- in the first round of litigation, Commissioner (A) had allowed refund claims for all goods cleared from the factory of the appellant for export and rejected the refund claims only in respect of the goods which were cleared from the premises of the merchant exporters or other manufacturers. Against this, the appellant came in appeal before the Tribunal and that appeal was allowed without any qualification which would imply that the entire refund which was originally asked forgot sanctioned consequent to the order of the Commissioner (A) and further orders of the Tribunal. So a second round of examination of eligibility for refunds was prima facie unwarranted. Further, it is seen that in the second round of proceedings of refund claims, the adjudicating authority as well as the first appellate authority have relied on new grounds for rejecting the refund claims without even putting the appellant on notice. Therefore, on the basis of principles of natural justice also, the orders in the second round of litigation are not maintainable. Option to the dealer of textile goods to pay duty - When such an option is given, it is to be understood that the option is in respect of all matters related to payment of duty as well as claims of refund consequent to exports and the arguments made by the Revenue that only for payment of duty, a dealer of textile goods will be considered as a manufacturer and not for refund of Cenvat credit is not consistent and not in conformity with the policy of the Government to allow export of goods without incidence of taxes - Following decision of Essar Steel Ltd Vs. UOI [2009 (11) TMI 141 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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