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2018 (4) TMI 352 - AT - Central ExciseRefund of unutilized CENVAT credit - rejection on the ground that there is no specific provisions in CENVAT Credit Rules, 2004 for processing such claim and that rule 5 of CCR 2004 is a privilege that can be resorted to in relation to goods that are exported - Held that: - if an assessee has CENVAT credit balance without any duty on which to apply it, such assessee is an ultimate consumer to the extent that duty or tax has been paid upto the preceding stage and there no scope for setting off of such credit - just as the ultimate consumer, as commonly understood, is. It is clear that legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation. CENVAT Credit Rules, 2004 is not an exemption scheme but a contrivance to ensure that the incidence of duty or tax is borne by the ultimate purchaser of goods or service in a chain. It is seen that the appellant is not before the Tribunal with a valid claim of the tax/ liability having been collected from its supplier without authority of law. Neither the Central Excise Act, 1944 nor the CENVAT Credit Rules, 2004 envisages a refund of credit in the absence of such a ground. Refund not allowed - appeal dismissed - decided against appellant.
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