TMI Blog2020 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition of Rule 5 of Cenvat Credit Rules, 2004. Further, as per the proviso of the said rule, no refund of Cenvat credit shall be allowed if manufacturer avails drawbacks allowed under customs duty or Central Excise and service tax drawbacks Rules 1995 or claim rebate of duty under Sections of Central Excise Rules, 2002 which means that the assessee shall not claim rebate of duty under Central Excise Rules, 2002 - Admittedly, in this case, the appellant has claimed rebate of duty under Rule 18 of Central Excise Rules, 2002. Under the provision of Rule 5 of Cenvat Credit Rules, 2004, the refund claims are not maintainable - Appeal dismissed - decided against appellant. - Excise Appeal No. 60879 of 2018, 60880 of 2018, 60881 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Spentex Industries Ltd. Vs. Commissioner of Central Excise reported in 2015 (324) E.L.T. 686 (S.C.). 4. On the other hand, Ld. AR submits that the refund claim under Rule 5 of Cenvat Credit Rules, 2004 is not entitled the appellant to claim refund of Cenvat credit accumulated in their Cenvat credit account of exportation as they have failed to fulfill the condition of the said notification. In the said notification, it is clearly mentioned that if the assessee has not claimed rebate of duty paid on inputs, then they can file refund claim under Rule 5 of Cenvat credit Rules, 2004. He further submits that as it is the contention of the appellant themselves that they have claimed rebate under Rule 18 Central Excise Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng; (D) Export turnover of services‖ means the value of the export service calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period advances received for export services for which the provision of service has not been completed during the relevant period; (E) ―Total turnover‖ means sum total of the value of (a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported; (b) export turnover of services d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termined. . 7. The Ld. Counsel for the appellant heavily relied on the decision of Hon ble Apex Court in the case of Spentex Industries Ltd. (Supra), we have gone through the said decision and in the said decision, the issue came up before the Hon ble Apex Court is as under: the basic question of law which arises for consideration is as to whether or not the manufacturer/exporter is entitled to rebate of the excise duty paid both on the inputs and on the manufactured product, when excise duty is paid on a manufactured product and also on the inputs which have gone into manufacturing the product and such manufactured product is exported? Admittedly, in the said case the Hon ble Apex Court has examined whether under Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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