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2020 (7) TMI 52 - AT - Central Excise100% EOU - Refund of unutilised cenvat credit - Revenue’s arguments in their appeals that the respondent is not manufacturing any excisable goods is devoid of any merit and is contrary to the facts on record - HELD THAT:- From the impugned order and the orders of the original authority as well as the documents submitted by the Counsel for the Respondent, we find that the respondent is indeed registered for manufacture of excisable goods by the department themselves. Central excise tariff heads of the goods which are manufactured are also indicated. We are sure, if the department had gone through these documents, they would have had no doubt that the respondent is manufacturing excisable goods. It is also not in dispute that the respondent has been filing ER-1 returns and also been clearing some manufactured goods on payment of excise duty to Domestic Tariff Area. In view of the above, the entire argument that the respondent is not a manufacturer of excisable goods is without any force. The respondent has also been registered under the service tax law with the department for rendering taxable services. The argument of the Revenue that the respondent is not rending any taxable service is contrary to the registration given by the department and is not substantiated. As far as the argument that Notification No. 41/2007-ST is not a scheme of rebate is concerned, the department appears to have ignored that the refund applications were filed under Rule 5 of the CCR, 2004 which clearly provides for refund of unutilised cenvat credit on inputs and input services in case of export of goods or export of services. Notification No. 41/2007-ST only prescribes the procedures, conditions and safeguards for such refund. There is nothing in the appeal to show that the respondent is not entitled to refund of cenvat credit under Rule 5 of CCR, 2004. In fact, the appeal is silent about this rule itself. The Revenue’s appeal is frivolous and has been filed without any application of mind and without even checking the basic facts including the fact that the respondent is registered with the department both under Central Excise under Service Tax and has been clearing excisable goods to Domestic Tariff Area on payment of excise duty and has also been clearing such goods for export under ARE-1 duly signed by the officers of the department - Appeal dismissed - decided against Revenue.
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