TMI Blog2022 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... BHARWALS MEDICALS PVT. LTD. [ 2017 (8) TMI 697 - CESTAT ALLAHABAD] as relied by the Ld. Advocate and the issue is no longer res integra. It was held that In this case, since the drawback scheme itself has provided for a single rate of drawback, which, according to the clarification in the Notification 110/2015-CUS dated 16.11.2015, means only customs duty drawback, it is impossible that the respondents could have availed drawback of central excise duty. Therefore, there is no prohibition in refund of Cenvat credit on inputs or input services in respect of the goods which are exported. In view thereof, there is no reason to deny the refund when the Appellant has availed drawback of only the customs duty portion and not of excise duty whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CENVAT Credit Rules, 2004 (Credit Rules) have been denied, which is being contested by the Appellant in the present appeal. 2. Briefly stated, the facts of the case are that the assessee is engaged in the manufacture of Ferro Alloys which have been cleared by way exports. The assessee has claimed CENVAT Credit in terms of the provisions of Credit Rules. The assessee has claimed refund of accumulated credit under Rule 5 of the Credit Rules for exports made during the period from July 2012 to September 2012, which has been disputed by the lower authorities. Show Cause Notice dated 16.05.2014 was issued wherein several discrepancies were pointed out. The said Notice was adjudicated vide Order dated 14.08.2014 wherein it has been inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. 6. Heard both sides and perused the appeal records. 7. We find that the Ld. Commissioner (Appeals) in the impugned order has not examined the aspect of time bar. He has rejected the appeal only on the ground that since the Appellant has already claimed the benefit of drawback, the refund of CENVAT Credit under Rule 5 is not admissible. No observation has been made with regard to other issues which were the subject matter of dispute in the first appeal. 8. We find that the issue with regard to the admissibility of refund, in case where drawback of only customs portion have been availed by the assessee, has already been decided in favour of assessee by the Tribunal in the case of Cholayil Pvt. Ltd. (supra) and Sabharwals Medicals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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