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2016 (3) TMI 101 - CESTAT AHMEDABAD

2016 (3) TMI 101 - CESTAT AHMEDABAD - 2016 (338) E.L.T. 616 (Tri. - Ahmd.) - Refund claim of accumulated Cenvat Credit - Rule 5 of Cenvat Credit Rules 2004 read with notification no. 27/2012-CE (NT) Dated 18/06/2012 in respect of un-utilized Cenvat Credit lying in balance in respect of duty paid inputs used in or in relation to the manufacture of find products and exported to SEZ unit - Held that:- After perusal of the Board Circular no. 1001/8/2015-CX 8 dated 28/04/2015 and recent decisions of .....

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) ORDER Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication Order was set Aside. 2. After hearing both sides and on perusal of the records, I find that the respondent was engaged in the manufacture of excisable goods Ready Mixed Concrete classified under Chapter 38 of the schedule to the Central Excise Tariff Act 1985. They filed refund claim of ₹ 15,87,176/- for the period October 2013-December 2013 under Rule 5 of Cenvat C .....

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g Authority observed that as per Rule 5 of Rules 2004, the meaning of export would be construed taking goods out of India. It has also referred to the explanation to Rule 18 of the Central Excise Rule 2002. It is observed that the clearance of the goods from DTA to SEZ would not amount to export. The Learned Authorized Representative on behalf of the Revenue submits that the issue is covered in favour of the Revenue by decision of Tribunal as under:- (i) Commissioner of Central Excise, Pune-ii V .....

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ner of Central Excise and Customs Vs. NBM Industries, 2012(276) E.L.T. 9 (Guj.) (ii) Global Advertisement Services 2015-TIOL-1072-CESTAT-MUM. (iii)Shree Shyam Pipes 2015-TIOL-2638-CESTAT-Del. 5. The issue of refund of accumulated Cenvat Credit where goods are cleared from DTA to SEZ, the Board by Circular dated 28/04/2015 clarified as under:- (3) It can thus be seen that according to the SEZ Act, supply of goods from DTA to the SEZ constitutes export. Further, as per Section 51 of the SEZ Act, t .....

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