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 557 - AT - Central ExciseRefund claim - deemed export - accumulated cenvat credit lying untilised in their cenvat credit account on the ground that they have made clearances to various mega projects/100% EOUs and cleared the goods to merchant exporter against CT-1 - denial mainly on the ground that the respondent has not executed bond for the export of goods, the refund is to be rejected - Held that: - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer who cleared the goods to merchant exporter against the CT-1 certificate to execute any bond, therefore, we do not find any merit in the Revenue's appeal - the Respondent is entitled for refund claims for the cenvat credit contained in the goods cleared to merchant exporter against CT-1 certificate - appeal dismissed - decided against Revenue.
|