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2022 (4) TMI 1430 - AT - Central ExciseRefund of accumulated Cenvat credit - incidence of duties of central excise borne by the Applicants which were not transited to GST regime - HELD THAT:- The issue in this case is covered by the decisions of the Tribunal in the case of M/S. ALUMATIC CANS PVT. LTD. VERSUS COMMISSIONER OF CGST, KOLHAPUR [2020 (12) TMI 431 - CESTAT MUMBAI] and M/S. SOPARIWALA EXPORTS PVT LTD VERSUS C.C.E. & S.T. -VADODARA-I [2020 (9) TMI 788 - CESTAT AHMEDABAD] where it was held that In the present case admittedly the goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit. Since these goods were not cleared for physical exports by the applicant, in view of the definition of “export goods”, as per explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004, they do not qualify to be included in the export turnover of the appellant for the purpose of computing the refund under rule 5. This early hearing application is allowed and the appeal is listed for final hearing on 05.05.2022.
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