TMI Blog2017 (12) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... CREATION Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2012 (8) TMI 842 - CESTAT MUMBAI], where it was held that When Section 11B providing for grant of refund of excise duty specifically provides that in certain specified situations, the provisions of unjust enrichment shall not apply, the law has to be interpreted and enforced accordingly - the appellant is entitled for the refund subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . appearing on behalf of the appellants submits that the refund claim was made under Rule 5 of Cenvat Credit Rules 2004 against the export made by the appellant unit. The refund was denied only on the ground that the credit was availed when the appellants unit was DTA and subsequently the appellants unit was converted into 100% EOU. He submits that the very same issued has been considered by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) (vii) Circular No.120/01/2010-St dt. 19.1.2010 (viii) GTN Engineering (I) Ltd. Vs. Commissioner of C. Ex., Coimbatore - 2010 (259) E.L.T. 625 (Tri.-Chennai). 3. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides. I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal in the case of Sandoz Pvt. Ltd. Vs. CCE - 2001-TIOL-673-CESTAT-MUM wherein this Tribunal held that on conversion of DTA 100% EOU the assessee is entitled to avail CENVAT credit on inputs as well as capital goods lying in their factory at the time of conversion. As per the decision in the case of Sun Pharmaceuticals Inds. Vs. CCE Pondicherry - 2009-TIOL-1613-CESTAT-Mad, it is broug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the export is also supported by the judgment cited by the respondent in the case of Sai Creation Pvt. Ltd.(supra) and Balkrishna Textiles P. Ltd. (Supra). As per the above position, the appellant is entitled for the refund subject to verification of the documents by the sanctioning authority. The impugned orders are set aside the appeals are allowed in the above terms. (Pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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