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2020 (8) TMI 109 - AT - Central ExciseRefund of duty accumulated on account of export - Export of goods - Rule 5 of Cenvat Credit Rules, 2004 - Rebate of duty u/r 18 of CER claimed - HELD THAT:- As per Rule 5 of the Cenvat credit Rules, 2004, a manufacturer who has cleared his final product for export without payment of duty under bond or letter of undertaking can file refund claim under Rule 5 of Cenvat Credit Rules, 2004 - Admittedly, none of these conditions has been satisfied by the appellant as they have neither cleared the goods under bond without payment of duty or through letter of undertaking. therefore, fundamentally, the appellant has not complied with the condition of Rule 5 of Cenvat Credit Rules, 2004. Further, as per the proviso of the said rule, no refund of Cenvat credit shall be allowed if manufacturer avails drawbacks allowed under customs duty or Central Excise and service tax drawbacks Rules 1995 or claim rebate of duty under Sections of Central Excise Rules, 2002 which means that the assessee shall not claim rebate of duty under Central Excise Rules, 2002 - Admittedly, in this case, the appellant has claimed rebate of duty under Rule 18 of Central Excise Rules, 2002. Under the provision of Rule 5 of Cenvat Credit Rules, 2004, the refund claims are not maintainable - Appeal dismissed - decided against appellant.
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