TMI Blog2017 (5) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... dent(s) ORDER Per : Devender Singh The appellant is in appeal against the impugned order. 2. The appellant herein is a manufacturer of Custom Built Switchgear Panels. They are clearing the manufactured goods in domestic market on payment of duty as well as to SEZ under Rule 19 of the Central Excise Rules, 2002. They are also clearing the goods to EOUs without payment of duty under the category of CT-3/ARE-3 procedure. Besides, they also clear the goods to Delhi Metro Rail Corporation Ltd. without payment of duty under Notification No. 6/2006-CE dt. 01.03.2006. They filed 4 refund claims of ₹ 29,22,387/- for the quarters ending Jan-March 09, April-June 09, July-Sept 09 and Oct-Dec 09 under Rule 5 of the Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty. In this regard, he placed reliance on the order of this Tribunal in the case of Navbharat Industries Vs. CCE, Thane-I, Order No. A/476/WZB/06/C-II/EB decided on 24.03.2006 in Appeal No. E/1353/2005-MUM. He also relied upon the following case laws in his support:- 1. CCE, Mumbai-III Vs. West Coast Engineering Works P. Ltd. - 2008-TIOL-664-CESTAT-MUM 2. IDOL Textiles Ltd. Vs. CCE, Thane-I - 2007 (217) ELT 299 (Tri. Mumbai) 3. Chandra Cotton Fabrics Vs. CCE, Coimbatore, Final Order No. 209/2008 dt. 07.03.2008 in Appeal No. E/627/2005. 4. Bombay Dyeing MFG. Co. LTD. Vs. CCE, Raigad - 2015 (315) ELT 312 (Tri.-Mumbai) 5. CCE, Bangalore-III Vs. Motherson Sumi Electric Wires- 2010 (252) ELT 543 (Tri.-Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andra Cotton Fabrics Vs. CCE, Coimbatore (supra). (3) IDOL Textiles Ltd. Vs. CCE, Thane-I (supra). In the case of Navbharat Industries Vs. CCE, Thane-I (supra), this Tribunal has observed as under:- 5. We agree with the ld. Advocate appearing for the appellant that the provisions of Rule relating to refund of Modvat credit accumulated in the records on account of there non-utilization for the exported goods is a beneficiary piece of legislation, the refund arising on account of the same cannot be denied being a substantive right of the citizen. The wording of Rule 5 read with Rule 3 are very clear providing for refund of accumulated Modvat Credit if the same cannot be adjusted for any reason. As such the only condit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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