TMI Blog2022 (5) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs have not been used in the manufacture of final products for export. The Tribunal in the case of M/S. SERVO PACKAGING LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, PUDUCHERRY [ 2020 (2) TMI 353 - CESTAT CHENNAI] had occasion to consider a similar issue and held that the refund is not eligible. There are no reasons to take a different view from the decision of the Tribunal in the case of Servo Packaging Ltd. - appeal dismissed. - Customs Appeal Nos.40513 to 40526 of 2021 - Final Order Nos. 40158-40171 / 2022 - Dated:- 6-5-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri N. Ram Reddy, Advocate for the Appellant Shri S. Balakumar, AC (AR) for the Respondent ORDER These appeals are field agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence they cannot claim refund of the duty paid on inputs which were not used for manufacture of finished products for export. The issue is covered by the decision of the Tribunal in the case of Servo Packaging Ltd. Vs. Commissioner of GST Central Excise, Puducherry 2020 (373) ELT 550 (Tri. Chennai). He prayed that the appeals may be dismissed. 5. Heard both sides. 6. According to the appellant, they have paid duty as per TR6 challan and could not avail the credit of IGST paid as part of the duty liability. In the present case, it has to be noted that the duty was paid as the appellants were not able to fulfill the export obligation as per the Advance Authorization license. It then becomes clear that the inputs have not been used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raph 4.50 of the HBP read together would mean that the Legislature has visualized the case of non-fulfilment of export obligation, which drives an assessee to paragraph 4.50 of the HBP whereby the payment of duty has been prescribed in case of bona fide default in export obligation, which also takes care of voluntary payment of duty with interest as well. Admittedly, the inputs imported have gone into the manufacture of goods meant for export, but the export did not take place. At best, the appellant could have availed the Cenvat credit, but that would not ipso facto give them any right to claim refund of such credit in cash with the onset of GST because CENVAT is an option available to an assessee to be exercised and the same cannot be enf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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