TMI Blog2015 (11) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed export and not under physical export. In the case of Shilpa Copper wire Industries(supra) the issue involved was refund under Rule 5 in a case where goods were supplied from one 100% EOU to another 100% EOU. The Hon’ble Court held that the Tribunal is justified and has not committed any substantial error of law in dismissing the appeal of the Revenue and confirming the order of the learned Commissioner(Appeals) holding that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat Credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rules, 2004. - appellant is entitled for cash refund of accumulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es[2011(269) E.L.T. 17(Guj)]. (c) Commissioner of C. Ex. And Customs Vs. Anita Synthetics Pvt. Ltd. [2014(306) ELT 133(Guj)] (d) Refron Valves Ltd. Vs. Commissioner of Central Excise, Vadodara[2012(281) E.L.T 447(Tri. Ahmd.)] He submits that issue involved in the present case is squarely covered by the aforesaid judgments accordingly appellant is entitled for refund of accumulated Cenvat Credit in terms of Rule 5 and notification issued thereunder. 4. On the other hand, Shri. Ashutosh Nath, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that as per the notification it is mandatory requirement to submit documents such as shipping bills or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the notification was neither available nor submitted therefore refund claim is not admissible in view of the Apex Court judgment. 5. I have carefully considered the submissions made by both the sides and perused the record. 6. The fact of the case is not under dispute that appellant have supplied the goods under deemed export to 100% EOU and claimed cash refund of accumulated Cenvat Credit under Rule 5. The issue to be decided is whether the deemed export should be considered as export 5 and refund under Rule 5 is admissible. I have carefully read Rule 5 and notification No 5/2006-C.E.(N.T.) dated 14/3/2006 issued thereunder and found that no exclusion in respect of deemed export made to 100% EOU has been provided either in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd following the Honble High Court decision in the case of Shilpa Copper wire Industries(supra) and distinguished the judgment of BAPL Industries Ltd(supra) held that clearances made to 100% EOU to be treated as physical export and not deemed export for the purpose of granting refund of unutilized Cenvat Credit. In view of the above judgments, the issue involved in the present case is no more res-integra. As regard the reliance placed by the Ld. A.R. in the case laws of BAPL Industries Ltd and Virlon Textile Mills Ltd.(Supra). I observed that both the judgments have been considered by Hon ble Gujarat High Court as well as coordinate bench of this Tribunal and in BAPL Industries Ltd has distinguished in Refron Valves Ltd case. And the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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