New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 704 - CESTAT NEW DELHI

2015 (11) TMI 704 - CESTAT NEW DELHI - TMI - Refund claim - Denial of unutilized CENVAT Credit - Notification no. 42/2001 C.E. (NT) dated 26.6.2001 - SEZ Unit - DTA Clearances - Held that:- The refund claim under Rule 5 of the Cenvat credit Rules, 2004 is restricted and is not admissible in the eventuality, when the assessee claims rebate of input stage duty and also claims refund of un-utilized credit, as it will amount to refund of the same amount twice. However, in the case in hand, since the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecided 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 appellant avails cenvat credit of Central Excise Duty paid on inputs and capital goods recei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ore, during the disputed period, the appellant filed the application under Rule 5 of the Cenvat Credit Rules, 2004, claiming refund of unutilized cenvat credit. According to the appellant, since supply of goods to the SEZ Unit merits consideration as exports, the Central Excise duty refund is permissible under the said statutory provisions. The view point of the appellant was opposed by the Department on the ground that the requirement of Rule 5 of the said rules is only confined to physical exp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7.09.2011 has already been sanctioned to the appellant, and as such, the appellant will not be eligible for refund of excise duty paid on the input goods. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. The Government of India introduced a policy on 1.4.2000 for setting up of the Special Economic Zones (SEZ), with a view to provide an international competitive and hassle free environment for exports. As per the policy guidelines, no excise duty is leviable on the goods su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t contained in Section 2(m) in the SEZ Act makes the position clear that even if there is no physical exportation of goods beyond the territorial 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version