TMI Blog2017 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... exports - Held that: - if accumulation of the credit is due to export of the goods appellant is entitle for the refund, as they have opted exemption N/N. 30/2004, the appellant is unable to use of accumulated Cenvat credit, therefore on opted of exemption N/N. 30/04-CE the accumulated Cenvat credit on account of exports is refundable - Since lower authority has not examined whether accumulated c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m on the ground that only provision under refund of accumulated Cenvat credit is under Rule 5, which is specifically against export of goods and accumulated Cenvat credit due to exports. The appellant filed appeal before the Commissioner(Appeals), which came to be rejected by the impugned order, therefore appellant is before me. 2. Ms. Aparna Hinrandgi, Ld. Counsel for the appellant sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neers Vs. Commissioner of C. ex. Mumbai[2004(176) ELT 472(Tri. Mumbai)] (f) Commissioner of Central Excise, Thane-II Vs. D.C. Polyster Pvt Ltd[2009(242)ELT 348(BOM)] 3. On the other hand, Shri. Ajay Kumar, Ld. Joint Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that accumulated credit is not against export of goods the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 30/2004, the appellant is unable to use of accumulated Cenvat credit, therefore on opted of exemption Notification No. 30/04-CE the accumulated Cenvat credit on account of exports is refundable. Since lower authority has not examined whether accumulated cenvat credit is on account of export of the goods, matter needs to be re-considered. I therefore set aside the impugned order and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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