2017 (10) TMI 1356

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in-appeal No. RAJ-EXCUS-000-APP-258-14-15 dated 30/01/2015. 2. None appeared on behalf of the appellant.  Since the matter is of 2015, I take up the same for disposal. 3. Heard the Ld. Departmental Representative and perused the records. 4. The issue that falls for consideration is whether the lower authorities have correctly considered the law, for rejection of the refund claim filed by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ders and submits that provisions of Rule 5 of Cenvat Credit Rules, 2004 will apply in a situation where export of services or export of the goods involved.  It is the submission that Tribunal in the case of Medipon Ltd. Vs. CCE, Ghaziabad 2015 (324) ELT 718 (Tri-Del.) and Lavkush Textiles vs. CCE, Jaipur 2014 (34) STR 313 (Tri-Del.) held that the refund of the accumulated credit cannot be ref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Revenue submits that in the case of Shalu Synthetics P. Ltd (supra) is in appeal before the Hon ble High court of Gujarat on an appeal filed by the Revenue.  8. In my considered view, the judgement of the Hon ble High Court of Karnataka on the issue, as also the decision and judgement of the Hon ble High Court of Bombay in the case of Jain Guard   2010 TIOL 911 will support the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X