Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 513 - CESTAT BANGALORERefund claim of CENVAT credit - denial on the ground that the claim was filed under Rule 5 of CENVAT Credit Rules, 2004 as existed prior to CENVAT Credit (Third Amendment) Rules, 2012 - Held that: - as per CBEC Circular No.83/2000 dated 16.10.2000 which is cited supra, the Board has clarified that even if the assessee has claimed drawback even then he is entitled to claim refund under Rule 5 of CCR - reliance was placed in the case of Commissioner of Central Excise, Khanpur vs. Meghdoot Pistons (P) Ltd. [2006 (4) TMI 21 - CESTAT, NEW DELHI] wherein it has been held that The refund of Cenvat/Modvat credit has no relation to grant of drawback relatable to customs duties - refund allowed - appeal dismissed - decided against Revenue.
|