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2020 (2) TMI 625

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..... input and low rate duty in the output, which is required to be refunded. Going by Rule 5 of Cenvat Credit rule, it is manifestly cleared that refund is admissible where for any reason such adjustment is not possible. In the instance case, adjustment of 12% duty on inputs can never be made possible against 6% on output to bring the difference to ‘zero’ level. Therefore the Learned Commissioner (Appeals) should have refunded the balance amount which was available to the claimant as further adjustment was not possible. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 89369 of 2013 - FINAL ORDER NO. A/85214/2020 - Dated:- 14-2-2020 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri H.P. Kanade, Advocate for the Appe .....

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..... learance was only 6%. He further submitted that appellant had realised its mistake that it had not debited Cenvat Credit account on the date of filing of refund claim but undertook through a letter dated 07-03-2013, in response to the show cause notice, that it would debit the account after sanction of refund and before disbursal since there was no provision available in the software system to further credit the Cenvat account, in case of rejection of refund claim. In citing judicial decision reported in 2007 (217) E.L.T. 299 (Tri.-Mumbai) of IDOL TEXTILES LTD v. COMMISSIONER OF C. EX., THANE-1 and 2015-TIOL-2076-CESTAT-MUM of SANDOZ PVT LTD v. COMMISSIONER OF CENTRAL EXCISE, Belapur, she also submitted that Rule 5 of Cenvat Credit Rule, 20 .....

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..... a 5 along with detail of export made during the period at para 7. Learned Adjudicating Authority had observed that assessee had cleared goods for export under LUT as well as on payment of duty and therefore, there was opportunity on the part of the assesse to utilise accumulated credit for export of goods on payment of duty. Appellant had not denied the same but its only contention was that even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the input and low rate duty in the output, which is required to be refunded. Going by Rule 5 of Cenvat Credit rule, it is manifestly cleared that refund is admissible where for any reason such adjustment is not possible. In the instance case, adjustment of .....

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