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2016 (9) TMI 883 - CESTAT NEW DELHI

2016 (9) TMI 883 - CESTAT NEW DELHI - 2016 (341) E.L.T. 354 (Tri. - Del.) - Refund claim - exports made were not under Bond or letter of undertaking as required under Notification No. 5/2006-CE(NT) dated 14.03.2006 issued under Rules of Cenvat Credit Rules, 2004 - clearance of goods under Notification No. 108/95-CE dated 28.08.2005 and 06/2006-CE dated 01.03.2006 as deemed export - Held that:- in view of various case laws of Hon'ble Supreme Court, High Court and Tribunal, the appellant is entitl .....

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pplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of the cenvat credit amount lying unutilized in their said account. - Decided in favour of appellant with consequential relief - Central Excise Appeal No.610 of 2009 - Final Order No. 53134/2016 - Dated:- 22-8-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. Ashok K. Araya, Technical Member Present Shri Rajesh Kumar, Advocate for the appellants Prese .....

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ows: The appellant cleared the goods under Notification No. 108/95-CE dated 28.08.2005 and 06/2006-CE dated 01.03.2006; these clearances are covered as deemed export under this Notification. The appellant also relies upon the following case laws: a) Commr. of Central Excise vs. Shilpa Copper Wire Industries - 2011 (269)ELT 17 (Guj.) b) Virlon Textile Mills ltd. vs. C.C.E. Mumbai - 2007(211) ELT 353 (SC) c) Western Cans P. Ltd. vs. C.C.E. Mumbai I - 2011(270) ELT 101 (Tri-Mumbai). 3. The Revenue .....

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