TMI Blog2017 (12) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation, by giving opportunity of hearing? Held that: - CBEC Board’s Circular No.120/01/2010-ST dated 19/01/2010 categorically clarified that irrespective of when the credit was taken, the refund should be granted if otherwise in order - there is no error in the finding of the Learned Commissioner (Appeals) wherein he have directed the Adjudicating Authority to reconsider the refund claim in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Department as 100% EOU and are engaged in the manufacture and export of Bulk Medicines falling under Sub-heading No.2941.9090 2942.0090 of the First Schedule to the Central Excise Tariff Act, 1985. They are availing the benefit of Cenvat credit of duty paid on inputs procured indigenously as well as the credit of Service Tax paid on input services received by them. 3. The appellants file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned orders rejected the refund claims filed by the appellants on the detailed grounds given in the orders. 5. The respondents - assessees filed appeals before the Commissioner (Appeals) on the ground that the appellants were not in a position to utilize the Cenvat credit which they had rightly taken as they are 100% EOU. Further, Rule 5 provides that if utilization of credit is not possi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ruling in the case of Capiq Engineering Pvt. Ltd. Vs CCE reported in 2009 (90) R.L.T. 555 wherein it is held that refund under Rule 5 of CCR, 2004 is available on unutilized credit lying in the quarter though the services have not been utilized in that quarter, as one-to-one co-relation between input services and exported final product is not required. 6. The Learned Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions, I find no error in the finding of the Learned Commissioner (Appeals) wherein he have directed the Adjudicating Authority to reconsider the refund claim in accordance with law, more particularly in view of Board Circular which have been issued subsequent to the passing of the Order-in-Original. Accordingly, these appeals filed by Revenue are dismissed. The Adjudicating Authority is fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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