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TMI Blog2018 (4) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are being disposed of by this common order. 2. The details of all the three appeals are given below: - Appeal No. period Demand Refund claimed E/21595/2017 10/2013 to 09/2014 10/2014 to 12/2014 Rs.7.60.557/- Rs. 2,58,632/- Rs.7.60.557/- Rs.2,58,632/- E/21594/2017 01/2015 to 12/2016 Rs.17,87,978/- Rs. 4,18,810/- -- -- 321593/2017 01/2016 to 03/2016 04/2016 to 06/0216 07/2016 to 09/2016 Rs. 99,740/- Rs. 2.23.508/- Rs. 2,59,329/- Rs.99,740/- Rs.2.23.508/- Rs.2,59,329/- 3. Briefly the facts of the present case are that the appellant is engaged in manufacturing of agricultural machinery parts falling under Chapter sub-heading 84329090 of First Schedule to the CETA, 1985 chargeable to 'nil' rate of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween 01/2016 to 09/2016 is duplicated. 4. Heard both the parties and perused records. 5. The learned counsel for the appellant submitted that the impugned order rejecting the appeals is not sustainable in law as the same has been passed without considering the facts and the law in proper perspective. He further submitted that the refund claim is squarely covered by Rule 5 of CCR, 2004 inasmuch as it is lying untutilised and accumulated on account of export of entire production. He further submitted that even if the products were chargeable to 'nil' rate of duty upon clearance to DTA, the assessee would be eligible to claim refund In support of this submission, he relied upon the decision in the case of HTS Agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perusal of the material on record and the various decisions cited supra by the appellant, I am of the considered opinion that the issue involved in the perusal is appeals is squarely covered in favour of the appellant by the decision of the Hon'ble High Court of Karnataka in the case of CCE Vs. ANZ International Ltd. cited supra wherein the Hon'ble High Court has held that an EOU manufacturing exempt goods is entitled to take CENVAT Credit of duty paid on the inputs and can claim refund when such credit is unusable. This decision of the Karnataka High Court was challenged by the Revenue before the Hon'ble Supreme Court and the Hon'ble Supreme Court dismissed the SLP which is reported in 2009(240) ELT A 16. Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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