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2016 (11) TMI 829 - CESTAT CHENNAI

2016 (11) TMI 829 - CESTAT CHENNAI - TMI - Recovery of excess ineligible duty draw-back along with appropriate interest - reversal of credit - 100% EOU - Held that: - the appellants have taken CENVAT Credit on inputs and input services and have not availed the CENVAT Credit used in respect of goods manufactured and exported during the period 01 October 2011 to 31st July 2012. This vital fact has not been addressed by the learned Commissioner (Appeals) in right perspective and accordingly, the ap .....

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hat M/s. Annur Cotton Mills, the appellant herein are 100% EOU and are manufacturers of 100% Cotton Terry Towels falling under tariff heading 63029000 and are paying service tax under the category of GTA Service. They had imported capital goods and Polyester Viscose Fiber without payment of duty under Notification No. 52/2003 -Cus and also procured Polyester Viscose fibre indigenously without payment of duty under Notification No. 22/2003-CE. During audit of the unit by Hqrs. Internal Audit in t .....

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g to the period from May, 2011 to September, 2011. On adjudication, the adjudicating authority rejected the refund claim on the ground that no documents to substantiate their stand was produced before him. Further, he held that the appellants availed higher rate of drawback applicable to non Cenvat availed items, by misdeclaration in ARE-1 and subsequently, reversed the credit and claimed refund of the same and they have not produced any evidence or documents in support of their claim that the i .....

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ot correct since the range officer has given certificates (Pages 56-58 of the paper book) to the effect that for the exports made after 1.10.2011 no cenvat credit facility was availed by the appellants. Further, it is an undisputed fact that drawback was not availed for those exports prior to 1.10.2011. He submits that it is well settled principle that refund of accumulated and unutilized cenvat credit cannot be denied when drawback of the same has not been obtained and relied on the following c .....

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