Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 711 - AT - Central ExciseDenial of refund claim under Rule 5 of CCR - denial of claim on the ground that supplies made to EOU and SEZs are not qualified under Rule 5 of CCR - Held that:- On perusal of the OIO dt. 7.1.2011, there is no dispute on the fact that appellants are a EOU who supplied the goods to SEZs and EOUs under bond following the procedures. There are number of Tribunal and High Court decisions which have ruled that supplies made to SEZs and EOUs which are exported and manufactured by the assessee are entitled to all the benefits including the refund of credit on inputs services under Rule 5 of CCR. In this regard, we rely on the Hon'ble Gujarat High Court decision in the case of CCE Vs NBM Industries (2011 (9) TMI 360 - GUJARAT HIGH COURT ) wherein the Hon'ble High Court dismissed the Revenue appeal on this issue. Thus appellants are entitled for claiming refund under Rule 5 of CCR relying on Board's circular No.1001/8/2015-CX dt. 28.4.2015 held that supplies to SEZs are entitled to all benefits - Since the adjudicating authority has not examined the issue on merits, the impugned order is set aisde and matter is remanded to the adjudicating authority to process the refund claim on merits - Decided in favour of assessee by way of remand
|