TMI Blog2015 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... t regally sustainable, in view of the fact that Rule 5 of the rules specifically provides for claiming refund of accumulated credit available in the books, which the assessee is not able to utilize, because of exportation of goods on which no central excise duty is leviable. - impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. E/59152/2013 -Ex[SM] - FINAL ORDER NO. 53052 /2015- - Dated:- 20-5-2015 - Mr. S.K. Mohanty, Member (Judicial) For the Petitioner : Mr. D K Tyagi, Advocate For the Respondent : Mr. M R Sharma, DR ORDER Per S. K. Mohanty (for the Bench): The brief facts of this case are as follows: 1.1 The appellant is engaged in the manufacture of copper pipes and tubes. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 5 of the Cenvat Credit Rules, 2004. To support his above stand, the Ld. Advocate relied on the judgment of Honble Chhattisgarh High Court delivered in the case of UOI vs Steel Authority of India Ltd. reported in 2013 (297) ELT 166 (Chhattisgarh) and also the Circular no. 6/2010-Cus dated 19.03.2010 issued by the CBEC. The Ld. Advocate further submits that the appellant had not claimed the rebate of input stage duty, and the cenvat benefit having been claimed by way of refund under Rule 5, the same cannot be denied to the appellant. 3. Per Contra, Ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order and relied on the decision of the Tribunal in the case of CCE Thane-I vs Tiger Steel Engineering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orial waters of India, but supply of goods to the SEZ unit, shall be construed as export . In view of the definition of export in Section 2(m) and the overriding effect provided in Section 51 in the SEZ Act over other Acts and Rules, in my opinion, goods supplied to SEZ unit shall be considered as export for getting refund of accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. In this context, the CBEC vide Circular No. 6/2012-Cus., dated 19.03.2010 has classified that rebate under Rule 18 is admissible when the supplies are made from DTA to SEZ. Further, I find support from the judgment of Hon ble Chhattisgarh High Court in the case of Steel Authorities of India Ltd. (Supra), wherein vide paragraph 37 it has been he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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