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M/s. Monomer Chemical Industries Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (11) TMI 912 - CESTAT MUMBAI

Refund claim - unutilised input credit - duty drawback - As per the provision of Rule 5 read with Notification No. 5/2006-CE(NT) if the drawback or rebate is claimed on the exported goods, refund under Rule 5 shall not be allowed - Held that: - the appellant under Rule 5 is only in respect of goods exported under UT-1. Under the provision of Rule 5 and Notification issued there under, there is no restriction that entire export should be made under a particular scheme either under Rule 5 of drawb .....

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eeds to be remanded to the adjudicating authority for correct quantification of the refund amount - appeal disposed off - matter on remand. - E/848/2011 - A/86938/16/SMB - Dated:- 1-3-2016 - Shri Ramesh Nair, Member (Judicial) Shri Sunil Agarwal, Advocate for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent ORDER The appeal is directed against the Order-in-Appeal No. SB(76)76/TH-1/2011 dt.21.2.2011 passed by the Commissioner (Appeals) Central Excise Mumbai-I, whereby the Ld. Commissione .....

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29.12.2009 under Rule 5 of Cenvat Credit Rule 2004, read with Notification No. 5/2006-CE(NT) dt. 14.3.2006. The adjudicating authority sanctioned the refund claim of ₹ 4,22,558/- out of the total refund claim for ₹ 13,37,072/- vide Order-in-Original dt. 19.3.2010. The said order was reviewed by the department under Section 35E(2) and appeal was filed before the Commissioner (Appeals). The Ld. Commissioner (Appeals) allowed the appeal of the Revenue on the ground that the appellant ha .....

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was sanctioned only on the export clearances, which were made under UT-1 and no drawback or rebate claim was claimed on such export. He submits the condition of Rule 5 is that the export goods on which the refund under Rule 5 is claimed, rebate or drawback should not be claimed simultaneously. Though, the rebate and drawback was claimed but it is on different consignments, refund under Rule 5 was not claimed on such export clearances, therefore the adjudicating authority has rightly sanctioned t .....

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