TMI Blog2017 (12) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... amount under Rule 5 of CCR, 2004 - appeal dismissed - decided against appellant. - E/89652/13 - A/91022/17 - Dated:- 27-11-2017 - Shri Ramesh Nair, Judicial Member None for Appellant Shri V.K. Agarwal, Addl. Commr. (A.R) for respondent ORDER The fact of the case is that the appellant filed a refund claim for ₹ 40,33,460/- on 6.4.2009 under Rule 5 of Cenvat Credit Rules, 2004 for quarter ending June 2008. The claim of the appellant was revised by the appellant to ₹ 19,57,736/- and resubmitted on 9.7.2009. The Deputy Commissioner had rejected the revised refund claim vide order-in-original No.338/R/2009 dt. 10.11.2009. Against this, the appellant preferred an appeal to the Commissioner (Appeals), Nashik who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est was ordered, an equal amount of penalty was imposed. Being aggrieved by the said order-in-original dt.19.4.2013 appellant filed appeal before the Commissioner (Appeals), which came to be rejected and order-in-original dt. 19.4.2013 was upheld. Therefore the appellant is before me. 2. None appeared on behalf of the appellant despite notice. However from the grounds of appeal they have submitted that at the time of sanction of refund they have reversed the cenvat credit equal to the total amount of refund. The said amount was accumulated cenvat credit at the time of filing refund claim therefore even though subsequent to filing of refund the accumulated cenvat was utilized, the refund should not be denied. 3. Shri V.K. Agarwal Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ze the cenvat credit for any other purpose for the reason that goods have been exported under bond without payment of duty. This is the important condition for allowing the refund under Rule 5 of Cenvat Credit Rules, 2004. In the present case, the appellant admittedly utilized accumulated cenvat credit before sanction thereof. Therefore the amount of cenvat credit for which the refund was sought for is not available as accumulated cenvat credit. Therefore the question of refund of the said amount does not arise. On going through the impugned order I find that the Ld. Commissioner dealing with the provisions of Rule 5 and notification No.5/2006-CE(NT) given a detailed finding on above similar line that in case of utilization of the cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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