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2019 (1) TMI 1658 - AT - Central ExciseRefund of accumulated unutilized CENVAT Credit - supply to 100% EOU - Since supply of goods to EOU is not qualifying the requirements provided under the said amended Clause inserted with effect from 01.03.2015, the refund benefit was denied by the learned Commissioner (Appeals). Whether the supply made to 100% EOU should be considered as export and can the assessee be entitled for refund of accumulated CENVAT Credit under Rule 5 of the Rules? HELD THAT:- Clause (1A) was inserted in the Explanation 1 appended to Rule 5 of the Rules vide Notification No. 6/2015-CE (N.T.), dated 01.03.2015. The said amended Rule has clarified that “export of goods means any goods which are to be taken out of India to a place outside India”. In these cases, since the appellant had cleared the goods to 100% EOUs located within the country, the requirement of taking out the goods to a place outside India is not satisfied. In view of the fact that the refund applications were filed after amendment of Rule 5 of the Rules, for claiming refund benefit, requirements contained in the statute are strictly to be adhered to - Since the goods in question were not physically exported outside country, benefit of refund provided under the said Rules shall not be applicable to the appellant. In identical case, this Tribunal in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III VERSUS TRIMURTI PLAST CONTAINERS PVT LTD [2018 (3) TMI 325 - CESTAT MUMBAI] has allowed the appeal of Revenue on the ground that refund benefit should not be available to the assessee. Appeal dismissed - decided against appellant.
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