9911796707
TMI Blog2016 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Commissioner(A.R.) for the Respondent. ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. SB (15) 15/1711/2011 dated 7/3/2011 passed by the Commissioner of Central Excise(Appeals), Mumbai, whereby Ld. Commissioner(Appeals) allowed the appeal of the Revenue. 2. The fact of the case is that the appellant have cleared the goods to SEZ and availed Cenvat credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority only on the issue that supplies made to SEZ is not exports and the refund is not admissible for the period prior to issue of amendment notification No. 50/08-CE(N.T.) dated 31/12/2008 however Ld. Commissioner (Appeals) has not given any findings on time bar issue. Aggrieved by the impugned order, appellant filed this appeal. 3. Shri. R.V. Mashelkar, Ld. Consultant with Shri. R. V. Shet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 13/5/2008 i.e. date of surrendering of the registration of appellants factory, therefore time of limitation should be reckoned from 13/5/2008 from the surrender of registration, hence the refund is within the time. 4. Shri. R.K. Maji, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een considered as exports and consequently assessee is entitle for all the benefits and incentives which otherwise available to physical export of goods out of India including refund under Rule 5 of Cenvat Credit Rules, 2004 or Rule 18 of Central Excise Rules, 2002. As regard the issue of time bar, I find that the adjudicating authority has given categorical findings that the refund is in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
