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2018 (12) TMI 488 - AT - Central ExciseRefund of accumulated credit - inputs used in the exempted export goods - case of the department is that the goods exported by the respondent are exempted from Central Excise duty and appellant is not entitled to CENVAT Credit and refund is denied - Held that:- There is no dispute that the Revenue accepting proposal of the respondent to export the goods under Bond and the LUT allowed the export. Therefore, the export of goods under bond/ LUT is not under dispute. As per Rule 6 (6) (v) it is provided that if the goods are exported under Bond/LUT Rule 6 (1), (2) and (3) are not applicable and the fact of the same is that though the goods manufactured and exported by the respondent is exempted but they are entitled for the Cenvat Credit in respect of inputs. It is also observed that as per notification 42/2001-CE (N.T.) dated 26/06/2001, manufacturer, exporter is required to export all excisable goods under Bond/ LUT. Therefore, even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT. Therefore, the availment of Cenvat Credit by the respondent is not objectionable - refund is allowed. Monetary amount involved in the appeal - Held that:- Except the one appeal no. E/11633/2018 which involve refund amount of ₹ 20,22,895/- in all other appeals, the amount involved is less than 20 lakhs, therefore, all those appeals are not maintainable also in view of Government’s litigation policy issued vide circular no. F.No. 390/Misc/116/2012 dated 11/07/2018. Appeal allowed in part.
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