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TMI Blog2022 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Metronidazole etc falling under Chapter 29 of the Central Excise Tariff Act, 1985. The final products manufactured by the Appellant were being exported and also cleared for domestic consumption on payment of applicable excise duty. 2.1 The Appellant imported raw material/inputs under Advance Licenses (Advance license no. 0310533722 dated 13.08.2009 relates to Excise Appeal no. E/50808/2020 & Advance license no. 0310519646 dated 13.05.2009 relates to Excise Appeal no. E/50809/2020 and Advance license no. 310555105 dated 10.01.2020 relates to Excise Appeal no. E/50810/2020). The imported raw material was used in the manufacture of finished goods. The finished goods were either exported out of India or were manufactured for the domestic mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21.08.2009 1,19,050/- 2,89,261/- N-Methyl Piperazine 651326 dated 27.08.2009 2,739/- 1,446/- Total 6,95,053 3,66,823 Excise Appeal No. 50809/2020[SM] Product name Bill of Entry no and date CVD SAD Metronidazole 936449 dated 10.06.2009 4,68,563/- 2,47,239/- Benzoyl Chloride 639258 dated 19.08.2009 44,813/- 23,646/- Total 5,13,376 2,70,885/- Excise Appeal No. 50810/2020[SM] Product name Bill of Entry no and date CVD SAD Metronidazole 862347 dated 20.01.2010 4,17,000/- 2,20,031 Benzoyl Chloride 793173 dated 18.08.2010 48,639/- 20,932/- Total 4,65,639/- 2,40,963/- Grand total of all three appeals Rs. 25,52,739/- (CVD Rs. 16,74,068/- + S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocumentary evidence before the Adjudicating Authority as well as the Appellate Authority. Thus, in absence of such evidence the refund claim was held to be not eligible. 4. Learned Counsel for the appellant assailing the impugned order takes me to para 2 of the show cause notice wherein the details of cenvat credit under disputed is given, which reflects the details of import like Bill of Entry, reference to advance licence number, assessable value, duty foregone etc. 5. Learned Counsel further demonstrates with reference to the said table that the goods were duly imported, which is not disputed and thereafter entered in the statutory register being RG-23A Part-I wherein the goods imported vide three bills of entry have been entered and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in August, 2018 by way of regularisation on being so pointed out by the Revenue Authority. Further, I find that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. in manufacture of dutiable final product, refund cannot be given. I further find that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30.06.2017. Accordingly, I hold that the appellant is entitled to refund under the provisions of Section 142(3) and (6) of the CGST Act. 8. Accordingly, I direct the jurisdictional Assistant Commissioner to grant refunds to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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