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2016 (8) TMI 385 - CESTAT MUMBAI

2016 (8) TMI 385 - CESTAT MUMBAI - TMI - Refund - Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 4&5/2006-CE(NT) dated 14.3.200 - Export of goods partly under claim of rebate/partly under bond or UT-1 - Held that:- in view of the clear provision of Rule 5 read with the Notification issued thereunder, the refund is admissible only on the goods exported under bond and to the extent of duty paid on the input which is used in the export goods. In the show cause notice as well as in th .....

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f remand - Appeal No. E/681/2010 - Order No. A/86765-16/SMB - Dated:- 1-3-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Venkatesh Iyer, Consultant For the Respondent : Shri V.K. Shashtri, Asstt. Commr. (A.R) ORDER This appeal is directed against Order-in-Appeal No. AKP/17/NSK/2010 dt. 21.1.2010 passed by Commissioner (Appeals) Central Excise and Customs Nashik whereby the Ld. Commissioner rejected the appeal filed by the appellant. 2. The fact of the case is that the appel .....

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ed appeal before the Commissioner (Appeals), who vide the impugned order upheld the Order-in-Original and rejected the appeal on the ground that the goods exported by the appellant has not been exported either under bond or UT-1. Therefore, the refund under Rule 5 is not admissible to the appellant. 3. Shri Venkatesh Iyer, Ld. Consultant for the appellant submits that as per Rule 5 of the Cenvat Credit Rules the accumulated Cenvat credit is refundable, when the final product is exported. He plac .....

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in the case M/s. Spentex Industries Ltd. Vs. Commissioner of Central Excise & Ors. 2015-TIOL-239-SC-CX, wherein he submits that the accumulation has occurred due to the reason that duty on input was higher than the duty on the final product. He submits that there is no dispute that there is an accumulation of the credit. Even though the goods were cleared under rebate on payment of duty still there was accumulation, therefore the said accumulated credit liable to be refunded against the expo .....

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rder. 5. I have carefully considered the submissions made by both the sides. The appellant have claimed the refund under Rule 5 read with Notification No. 4 & 5/2006-CE(NT) both dated 14.3.2006. The Sr. No. 2 of Notification No. 4/2006-CE(NT) dt.14.3.2006 reads as under: (2). In the CENVAT Credit Rules, 2004, for rule 5, the following rule, shall be substituted, namely :- 5. Refund of CENVAT credit. - Where any input or input service is used in the manufacture of final product which is clear .....

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of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of Service Tax under Export of Service Rules, 2005 in respect of such tax. Notification No. 5/2006-CE(NT) states that the Cenvat Credit shall be allowed in respect of: (a) input or input service used in the manufacture of fi .....

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