Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 431 - AT - Central ExciseRefund of CENVAT Credit - Restoration / re-Credit if amount is not refunded - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No 27/2012-CE (NT) dated 18.06.2012 - HELD THAT:- Tribunal in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III VERSUS TRIMURTI PLAST CONTAINERS PVT LTD [2018 (3) TMI 325 - CESTAT MUMBAI] has after taking the note of Explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004 vide notification No 06/2015-CE(NT) dated 01.03.2015, have held that refund in terms of the Rule 5 of CENVAT Credit Rules, 2004 is admissible only in respect of the goods cleared for physical exports by the applicant, and is not admissible in respect of the goods that are cleared as deemed exports. In the present case admittedly the goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is an 100% Export Oriented Unit. Since these goods were not cleared for physical exports by the applicant, in view of the definition of “export goods”, as per explanation (1A) inserted in Rule 5 of CENVAT Credit Rules, 2004, they do not qualify to be included in the export turnover of the appellant for the purpose of computing the refund under rule 5. It is requirement in law for claiming the refund under Rule 5, the claimant has to make a debit of the amount claimed as refund from the CENVAT Account. In case the refund is allowed in his favour the amount of debited from the CENVAT Account gets adjusted against the refund paid in cash, and in case the refund is rejected or even rejected in part, then the amount of refund which is rejected either in toto or in part, which was earlier debited from the CENVAT Account gets restored in the CENVAT Account of the claimant. Appeal disposed off.
|