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CCE, Ludhiana Versus Vardhman Spg. & General Mills

2017 (9) TMI 859 - CESTAT CHANDIGARH

Refund of unutilised CENVAT credit - case of Revenue is that there is no one to one correlation between the inputs and exported manufactured yarn to prove that the Cenvat credit relates to relevant quarter to which refund claimed pertained - Held that: - the Tribunal held in the case of Bombay Dyeing & Mfg. Co. [2014 (11) TMI 577 - CESTAT MUMBAI] that no one to one correlation was required between inputs and exported goods. Hence, we are not convinced of this ground of appeal. - Non-recordi .....

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- Final Order No. 61462/2017 - Dated:- 27-2-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr.Devender Singh, Member (Technical) Present for the Appellant: Shri Atul Handa, AR Present for the Respondent: Shri Surjeet Bhadu, Advocate ORDER The Revenue has filed this appeal against the impugned order dated 15.1.2007 of the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of cotton, acrylic and blended yarn falling under Chapter 52 and 5 .....

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goods due to low rate of duty payable on finished goods and the party had not maintained any separate records that shows that the acrylic/polyester fibre shown in Annexure-II of the refund application is exclusively used in the manufacture of yarn exported as mentioned in Annexure-I of the refund application as there is no one to one co-relation between the inputs and outputs shown. The appellants filed appeal before the Commissioner (Appeals) who allowed the refund of the parties. Aggrieved fr .....

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other evidence has been submitted either. In the absence of any reasonable cause for non utilization of Cenvat credit for clearance of home consumption or export, the refund of the said Cenvat credit is not justified. The respondent have not shown that the inputs in respect of which the refund is sought had actually been used in relation to the goods exported. He also stated that the two case law relied upon by the respondents are being contested by the Revenue. 4. On the other hand, learned Adv .....

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(iii) CCE, Mysore vs. Chamundi Textiles (Sillk Mills) Ltd.-2012 (STR 498 (Tri.-Bang.) (iv) U.K.Paints (India) Pvt.Ltd. vs.CCE, Delhi-I-2004 (170) ELT 280 (Tri.-Del.) (v) Vardhaman Fabrics Pvt.Ltd. vs .CCE, Surat-I-2006 (196) ELT 31 (Tri.-Mum.) 5. Heard both sides and examined the records including the written submissions of the resodnent. 6. We find that the contention of the Revenue is that there is no one to one correlation between the inputs and exported manufactured yarn to prove that the Ce .....

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arterly refund claims [para 2(d) above] : As regards the quarterly filing of refund claims and its applicability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. To illustrate, an exporter may avail of ͅ .....

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