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2009 (11) TMI 274 - AT - Central ExciseRefund of unutilized Cenvat/Modvat Credit- the appellants have filed a claim for refund of cenvat credit of Rs. 14,77,508/- on the ground that they have unutilized cenvat credit on inputs used in the manufacture of electric cars cleared for export under bond during the period from 13-1-2005 to 16-9-2005 under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 11/2002-C.E. (N.T.) dated 1-3-2002 as amended. The claim was rejected by Adjudicating Authority by an Order-in-Original, as the same was not found in accordance with the provisions of rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 as amended. Aggrieved by such order of the Adjudicating Authority, appellant preferred an appeal to the Commissioner (Appeals). The learned Commissioner (Appeals) held that the Order-in-Original was correct and coming to such a conclusion, he upheld the said order. Hence, this appeal. Held that- since there was no duty of additional excise duty payable on the final products, the refund could not have been claimed on the inputs as the final product does not suffer additional duty of excise. The facts of the case before me are totally different then the issue which was before the Tribunal in the case of CCE, Rohtak v. Indo Dane Textile Industries. The argument sought to be made by the learned Consultant will not carry his case further. Accordingly, I find that the impugned order is correct and legal and does not suffer from any infirmity. The appeal filed by the appellant is rejected.
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