TMI Blog2019 (1) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... export of goods means any goods which are to be taken out of India to a place outside India . In these cases, since the appellant had cleared the goods to 100% EOUs located within the country, the requirement of taking out the goods to a place outside India is not satisfied. In view of the fact that the refund applications were filed after amendment of Rule 5 of the Rules, for claiming refund benefit, requirements contained in the statute are strictly to be adhered to - Since the goods in question were not physically exported outside country, benefit of refund provided under the said Rules shall not be applicable to the appellant. In identical case, this Tribunal in the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III VERSUS TRIMU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue and on the basis of available records, the appeals are taken up for disposal today. 3. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, Active Pharma Ingredients and Chemical Intermediates, falling under Chapter 29 of Central Excise Tariff Act, 1985. During the disputed period April 2004 to June 2004, the appellant had cleared the said goods to 100% EOUs against CT-3 bond and did not pay excise duty on the said clearances. The appellant availed CENVAT Credit of central excise duty paid on inputs used for manufacture of the said final products. However, due to movement of goods under CT-3, there was no scope for utilization of credit by it. Accordingly, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the country, the requirement of taking out the goods to a place outside India is not satisfied. In view of the fact that the refund applications were filed after amendment of Rule 5 of the Rules, for claiming refund benefit, requirements contained in the statute are strictly to be adhered to. Since the goods in question were not physically exported outside country, benefit of refund provided under the said Rules shall not be applicable to the appellant. I find that in identical case, this Tribunal in the case of CCE, Pune vs. Trimurti Plast Containers Pvt. Ltd. vide order No. A/92026/2017 dated 17.11.2017 has allowed the appeal of Revenue on the ground that refund benefit should not be available to the assessee. The relevant paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
