Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 824 - AT - Central ExciseRefund of unutilized CENVAT Credit - Rule 5 of the CENVAT Credit Rules, 2004 - Inclusion of value of the exempted goods cleared by them to SEZ in the total turnover of exported goods for the purpose of determination of the eligible amount of refund - Held that:- In the case in hand, there is no dispute that the goods were manufactured in a DTA and cleared to an SEZ unit, eligible CENVAT credit was availed and refund of accumulated CENVAT credit was sought which was sanctioned but subsequently, sought to be recovered from the appellant - the clearances affected by the appellant are only to SEZ unit and it has been settled by the various decisions of the Tribunal that clearances made to SEZ has to be considered as an export. Since the refund of the amount is only in respect of the CENVAT credit, and if the cash refund is not sanctioned, the CENVAT credit available to them is not being question, the same has to be given as a credit which the changed scenario consequent to GST brought into picture would not be possible. Appeal allowed - decided in favor of appellant.
|