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2015 (1) TMI 1033 - AT - Central ExciseRefund of unutilized Cenvat/Modvat Credit- the appellants have filed a claim for refund of cenvat credit of ₹ 14,77,508/- on the ground that they have unutilized cenvat credit on inputs used in the manufacture of electric cars cleared for export under bond during the period from 13-1-2005 to 16-9-2005 under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 11/2002-C.E. (N.T.) dated 1-3-2002 as amended - whether the appellant is eligible for claim of refund of Cenvat credit of ₹ 14,77,508/- which was claimed on the ground that the credit on the inputs used in the manufacture of electric cars cleared for export under bond were not utilised. Held that:- appellant had cleared the goods for export on payment of duty as per ARE-1 and filed rebate claims which were sanctioned. The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and the final products. It is also undisputed that there cannot be any bond or letter of undertaking when the export was made on payment of duty - It can be seen from the Rule 5, it is very clear that refund cannot be allowed when the manufacturer or provider of output service avails of drawback or claimed rebate of duty under Central Excise Rules, 2002. In this case, the appellants had claimed rebate of duty and there is no contrary submission. Therefore the rejection of refund claim on this ground has to be sustained. - Decided against assessee.
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