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2015 (12) TMI 1204 - AT - Central ExciseDenial of refund claim - Unutilized CENVAT Credit - Notification No. 6/2002 - Held that:- Appellants were eligible to avail deemed credit on the inputs procured by them for manufacture of textile and textile articles, during the period Sept, 2002 to Jan, 2003. It is also undisputed that during the relevant period, the appellant had manufactured and exported the goods on payment of duty. - there is no doubt that unutilized CENVAT Credit lying in the balance of the Books of the respondent is liable to be refund to him. No provisions were brought to our notice which indicate that such deemed credit would lapse after rescinding of Notification No. 6/2002 - concurrent findings of both the lower authorities that the appellant are eligible to avail CENVAT Credit has not been controverted by the Revenue in the grounds of appeal. The grievance of the Revenue seems to be that the respondent had filed the refund claim before the expiry of the quarter ending 31.3.2003 is a non-starter and the assessee can plan his business and can file the refund claim even before the quarter comes to an end. The other grievance of the Revenue that non-filing the return correctly is a procedural lapse as also and non-starter as when there is no dispute as to the fact that the assessee respondent in this case has utilized the inputs in manufacturing and exported the goods, the denial of credit will not be in consonance of the law. - impugned order is correct and legal and does not suffer from any infirmity - Decided against Revenue.
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