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2016 (11) TMI 912 - CESTAT MUMBAI

2016 (11) TMI 912 - CESTAT MUMBAI - 2016 (343) E.L.T. 829 (Tri. - 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 .....

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d on the input used in the goods exported under UT-1. Therefore the matter needs 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 .....

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being unutilized input credit, for the period January 2009 to March 2009 on 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 (Ap .....

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their claim of ₹ 13,37,072/-. He submits that the claim under Rule 5 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 expo .....

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