TMI Blog2019 (9) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Cenvat credit of the basic customs duty. In this case, since the drawback scheme itself has provided for a single rate of drawback, which, according to the clarification in the Notification 110/2015-CUS dated 16.11.2015, means only customs duty drawback, it is impossible that the respondents could have availed drawback of central excise duty. Therefore, there is no prohibition in refund of Cenvat credit on inputs or input services in respect of the goods which are exported. Refund allowed - Appeal dismissed - decided against Revenue. - Application No. ST/STAY/30242/2019 in Appeal No. ST/30318/2019 And Application No. ST/STAY/30244/2019 in Appeal No. ST/30320/2019 - FINAL ORDER No. A/30666-30668/2019 - Dated:- 21-6-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken drawback in respect of the same products in terms of Customs, Central Excise Duties Service Tax Drawback Rules, 1995. Aggrieved, the appellant appeared before the first appellate authority who allowed their appeals which are the orders in dispute. 5. The short point to be decided is whether the respondents are eligible for refund of Cenvat credit under Rule 5 of CCR, 2004 or otherwise. Rule 5 of CCR, 2004 reads as follows: Rule 5.Refund of CENVAT credit. - Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Export of Services Rules, 2005. 6. As per the first proviso, where the manufacturer avails drawback allowed under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in respect of such duty, they are not entitled to refund of credit. The lower authority felt that since appellant has availed drawback, they are not entitled to benefit of refund of Cenvat credit and rejected the same. The first appellate authority observed that the appellant had not availed Cenvat credit or rebate of duty in respect of Central Excise duty and therefore, they are not covered by the mischief of the proviso to Rule 5. In fact, what they have availed is the drawback of the Customs duty. Therefore, he allowed refund of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he drawback allowable under the Customs component. The difference between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. 8. In respect of the goods exported by the respondents there was only one rate and therefore the entire rate must be deemed to be attributable to customs duty only, in view of the above explanation. Since there is no central excise component of the drawback, no drawback with respect to central excise duty could have been availed by the respondents because the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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