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2024 (2) TMI 368 - AT - Central ExciseRefund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be fulfilled the appellant paid Customs duties viz. BCD CVD and SAD along with interest thereon - Rejection on the ground that the import conditions were not fulfilled - HELD THAT - CENVAT Credit Rules 2004 includes capital goods in the definition of inputs . The reason and legal provisions why the learned Commissioner (Appeals) came to the conclusion that duty paid on excisable goods which are inputs alone are eligible and duty paid on capital goods cannot be refunded is not discussed and is hence not clear. It is also noted that the Original Authority had not disputed the eligibility to CENVAT credit for the capital goods under CCR, 2004. The impugned order is hence based on a new ground. A rounded examination of the issue has not been done. The reasons given by the Original Authority and the judgment of M/S. SERVO PACKAGING LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE PUDUCHERRY 2020 (2) TMI 353 - CESTAT CHENNAI do not form a part of the impugned order into which the OIO has merged. There are no legal grounds in the impugned order to have rejected the claim for refund. The appellant on the other hand has made out a strong case in their favour - appeal allowed.
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