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M/s. Ludwig Exports and M/s. Malcom Exports Versus Commissioner of Central Excise, Mumbai-I

2016 (8) TMI 1105 - CESTAT MUMBAI

Refund claim - unutilized credit lying in the Cenvat account due to closure of the factory - Cenvat got accumulated due to exemption under Notification No. 30/2004-CE dated 9.7.2004 and the goods have been cleared for export - Held that:- this issue has been considered by various High Court’s judgments as well as two Larger Bench decisions of this Tribunal. It is found that the Ld. Commissioner (Appeals) in the impugned order has not dealt with any of such judgments. Therefore the matter need re .....

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- 26-7-2016 - Shri Ramesh Nair, Member (Judicial) Ms. Aparna Hirandagi, Advocate for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent ORDER These appeals are directed against Order-in-Appeal No. M-I/AV/261-262/2010 dated 12.10.2010 passed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I. 2. The fact of the case is that both the appellants M/s. Ludwig Exports and M/s. Malcom Exports have claimed the refund of unutilized credit lying in the Cenvat account. The background of the .....

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t also surrendered by the appellants on 8.8.2005 and before transfer they had taken the cenvat credit which was transferred from Jogeshwari unit at the time of surrender of the registration on 8.8.2005. In the cenvat account of Goregaon unit there was cenvat credit balance of ₹ 6,06,554/- and ₹ 6,78,425/- respectively. The appellants filed refund claim in respect of this cenvat balance on the ground that due to exemption under Notification No. 30/2004-CE dated 9.7.2004 and the goods .....

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the findings of the adjudicating authority. Therefore the appellant is before me. 3. Ms. Aparna Hirandagi, Ld. Advocate for the appellants submits that the refund claim is in respect of the cenvat credit which relates to the export of final product. Since the appellant otherwise intended to utilize the said credit on any occasion as and when arise maintained the balance of cenvat account however when the factory has come to closure that there was no option of utilizing same credit, hence they a .....

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.L.T. 559 (Kar.) Upheld by SC- 2008 (223) ELT A-170 (SC) (ii) Century Rayon- Twisting Unit Vs. Commissioner of C.Ex., Thane-I 2015 (325) E.L.T. 205 (Tri.-Mumbai) (iii) Commissioner of C.Ex.& Cus. (Appeals) Tirupati Vs. Kores (India) Ltd. 2009 (245) E.L.T. 411 (Tri.-Bang.) (iv) Commissioner of C. Ex. & S.T., Lucknow Vs. Jai Ganpati Metals 2015 (322) E.L.T. 730 (Tri.-Del.) (v) CCE, Hyderabad Vs. Apex Drugs & Intermediates Ltd. 2014 (314) E.L.T. 729 (Tri.-Bang.) Upheld by AP-HC-2015 (32 .....

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Cus. & C. EX., Indore 2009 (236) E.L.T. 248 (M.P.) (iii) Tata Motors Ltd. Vs. Commissioner of Central Excise, Jamshedpur 2012 (284) E.L.T. 593 (Tri.-Kolkata) Upheld by Jhar-HC-2013 (296) ELT 7 (Jhar) Upheld by SC-2015 (319) ELT A-47 (SC) (iv) Rama Industries Ltd. Vs. Commissioner of Central Excise, Chandigarh 2009-TIOL-100-HC- P & H-CX (v) Deepak Spinners Ltd. Vs. Commissioner of Central Excise, Indore 2014 (302) E.L.T. 132 (Tri.-Del.) (vi) Commissioner of Central Excise, Pune-II Vs. Pa .....

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r. He submits that the appellant claimed the refund on the ground that the Cenvat amount for which refund was sought for is against the export of their final product. In this case the statutory provision under Rule 5 of Cenvat Credit Rules, 2004 and Notification issued thereunder covers such refund. He submits that as per the notification issued under Rule 5 of Cenvat Credit Rules, 2004 clearly states that refund should be filed within one year from the relevant date. In the present case the rel .....

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