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2017 (10) TMI 792 - AT - Central ExciseRefund of unutilized CENVAT credit - denial on the ground that the appellant is maintaining separate account for basic excise duty and additional excise duty on Textile and Textile articles - Rule 5 of CCR, 2004 - whether the accumulated cenvat credit in their cenvat credit account for AED (T&TA) is refundable under Rule 5 of the CCR, 2004 in the facts and circumstances of the case? - Held that: - BED and AED could have been utilised inter-changeably - the appellant is entitled to claim refund of accumulated AED and T & TA lying unutilized in their Cenvat Credit account - refund allowed. In terms of N/N. 11/2002 CE(NT) dated 1.3.2002 whether the appellant is entitled for refund claim or not? - Held that: - This issue has already been settled by this Tribunal in the case of CCE, Jaipur II vs. Bhilwara Spinners Ltd. [2007 (11) TMI 249 - CESTAT, NEW DELHI], where it was held that refund claim u/r 5 of Cenvat Credit Rules cannot be denied unless the assessee claimed drawback or rebate - It is an admitted fact that in this case, the appellant has not claimed draw back of duty / rebate on the exported goods. Therefore, the provisions of N/N. 11/2002 CE (NT) dated 1.3.2002 are not restricting the claim of refund under Rule 5 of CCR, 2004, filed by the appellant - refund allowed. Refund allowed - decided in favor of appellant.
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