Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 139 - AT - Central ExciseRefund of accumulated credit - assessee has claimed drawback in terms of Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 - rejection of refund claim also on the ground of time limitation - HELD THAT:- The issue with regard to the admissibility of refund, in case where drawback of only customs portion have been availed by the assessee, has already been decided in favour of assessee by the Tribunal in the case of COMMISSIONER OF CENTRAL TAX, GUNTUR-GST VERSUS M/S CHOLAYIL PVT LTD. [2019 (9) TMI 1106 - CESTAT HYDERABAD] and COMMISSIONER OF CENTRAL EXCISE, KANPUR VERSUS M/S SABHARWALS MEDICALS PVT. LTD. [2017 (8) TMI 697 - CESTAT ALLAHABAD] as relied by the Ld. Advocate and the issue is no longer res integra. It was held that In this case, since the drawback scheme itself has provided for a single rate of drawback, which, according to the clarification in the Notification 110/2015-CUS dated 16.11.2015, means only customs duty drawback, it is impossible that the respondents could have availed drawback of central excise duty. Therefore, there is no prohibition in refund of Cenvat credit on inputs or input services in respect of the goods which are exported. In view thereof, there is no reason to deny the refund when the Appellant has availed drawback of only the customs duty portion and not of excise duty which facts are not in dispute. Time limitation - HELD THAT:- Since no observation has been made by the Ld. Commissioner (Appeals), it would be fit to remand the matter to the Ld. Commissioner (Appeals) to decide the issue as to whether the refund claimed by the Appellant is within time. He would also examine other issues with regard to the correctness of the discrepancies as observed by Lower Authority on the documentation part. The Ld. Commissioner (Appeals) is therefore directed to examine the aforesaid issues and decide the entitlement of refund except the issue of drawback which stands decided in favour of the Appellant as discussed above. Appeal allowed by way of remand.
|