TMI Blog2014 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004 are applicable. In the case of Salzer Controls Ltd. [2000 (12) TMI 870 - CEGAT, CHENNAI] and Paras Ship Breakers Ltd. [2003 (5) TMI 377 - CEGAT, NEW DELHI] this Tribunal has held that non-execution of bonds are only technical lapse. Further, in the case of Well Known Polyester Ltd. (2011 (1) TMI 664 - CESTAT, AHMEDABAD) wherein the exempted goods were exported without bond or LUT by an assesee who was not even registered without bond or LUT by an assessee who was not even registered with the Central Excise department. This tribunal has held that execution of bond/LUT was only procedural lapse for which refund could not be denied. In this case, appellant has not executed any bond for export of the goods. If the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n CCE vs. Drish Shoes Ltd. 2010 (254) ELT 417 and Repro India Ltd. vs. UOI 2009 (235) ELT 614 (Bom) where the refund of CENVAT credit was allowed of input/input service used in the exempted goods when exported under Rule 5 and proviso to Rule 6 (1) is not attracted in view of the Rule 6 (6) (v) of the CENVAT Credit Rules, 2004. He further submits that the non-execution of bond when goods are exported in not in dispute, it is only a technical lapse. To support he relied on Paras Ship Breakers Ltd. 2003 (159) ELT 734. He also submits that refund under Rule 5 can be allowed even when exempted goods are not exported under bond. To support this contention, he relied on Well Known Polyester 2011 (267) ELT 221. The said decision is accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en exempted finished goods are either cleared to a free trade zone, SEZ, 100% EOU or are cleared for export under Bond without payment of duty. If the goods are exported on payment of duty after taking credit of duty paid on the inputs and utilizing the same, then the question of refund of input duty would not arise. But is clearly the Governments policy not to export the domestic duties, on the finished goods or on the inputs, to the International market. If refund of input duty credit is not allowed, the goods will become costly in International market and less competitive. 6. Further, this issue came up before the Hon'ble High Court in the case of Drish Shoes Ltd. (supra) wherein the facts were the assessee were manufacturers of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome this kind of anomalous situations, exception clause contained in sub rule (6) of Rule 6 of CENVAT Credit Rules, 2004 has been made applicable to all excisable goods. 18. Learned counsel for the appellant argue that term 'excisable goods' used in sub rule (6) of Rule 6 of 2004 Rules, meant only dutiable goods. Submission has been noticed only to be rejected. 19. A Division Bench of Bombay High court in 2009 (235) E.L.T. 614 (Bom.) Repro India Ltd. V. Union of India, while dealing with a similar situation and interpreting the provisions of Rule 6(5) of CENVAT Rules 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, has held that expression excisable goods is wider than the expression exempted goods , as it includes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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