Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 656 - HC - Central ExciseDenial of refund claim - Submission of photocopy of relevant documents - refund claim was with respect to Cenvat Credit in respect of input used in the manufacture of final product and in regard to which, a show cause notice for recovery of wrongly availed Cenvat Credit had been issued by the Commissioner - Held that:- From the communication dated 26/5/2008, it can safely be communicated that it is a communication by the Deputy Commissioner, Central Excise, Division-III, Silvassa to the petitioner rejecting the refund applications on the ground that only photocopies of the documents mentioned in the said communication have been produced along with the application and also on the ground that with respect to the very same Cenvat Credit, show cause notice for recovery of wrongful availment of the Cenvat Credit amounting to ₹ 5,88,24,949/- has been issued by the Commissioner, Central Excise & Customs, Vapi dated 17/7/2007 mainly on the ground that the product viz. “123 Brand Mouth Freshners” does not amount to manufacture. In the said communication it is specifically mentioned that “Under the circumstances, you are not eligible for the refund of the Cenvat Credit under notification No.5/2006 CE (NT) dtd.14.03.2006 issued under Rule 5 of Cenvat Credit Rules, 2004. Therefore, the application along with photo copies of relevant documents is returned herewith.” Under the circumstances, in view of the aforesaid communication dated 26/5/2008, no further order is required to be passed, as it can be said that the refund applications of the petitioner are as such decided. Under the circumstances, when it can be said that by communication dated 26/5/2008, the refund applications of the petitioner for Cenvat Credit have been rejected, there is no question of again directing the respondents to decide the refund applications. - Decided against assessee.
|