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        Dismissal of Revenue's Customs Act appeal on Cenvat Credit refund upheld; manufacturers entitled to refunds on unit closure

        The Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV Commissionerate, Hyderabad Versus M/s Apex Drugs and Intermediates Limited

        The Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV Commissionerate, Hyderabad Versus M/s Apex Drugs and Intermediates Limited - ... Issues:
        - Appeal by revenue under Section 35(G) of the Customs Act, 1962 against CESTAT's order
        - Refund of Cenvat Credit accumulated on exports under Rule 5 of Cenvat Credit Rules, 2004
        - Interpretation of Rule 5 in the context of closure of operations and refund claims
        - Application of Tribunal's decision in Gauri Plasticulture case
        - Absence of specific safeguards, conditions, and limitations for refund in case of unit closure

        Analysis:
        The judgment pertains to an appeal by the revenue under Section 35(G) of the Customs Act, 1962 against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore. The respondent, a manufacturer of bulk drugs, operated under the Cenvat scheme, exported finished goods, and claimed refund of Cenvat Credit accumulated on exports as per Rule 5 of the Cenvat Credit Rules, 2004. The assessee surrendered its registration certificate after winding up operations, and refund claims for four quarters were allowed by the Original Authority, leading to appeals by the revenue before the Commissioner (Appeals) and subsequently before the CESTAT.

        The CESTAT, in dismissing the appeals, relied on the Karnataka High Court's judgment in a similar case involving the interpretation of Rule 5, where it was held that Cenvat Credit is permissible in case of closure and refund claims. The Tribunal's decision in Gauri Plasticulture case was also cited, emphasizing that if an assessee is unable to utilize credit due to departmental objections or actions, refund becomes admissible. However, the absence of specific safeguards, conditions, and limitations for refunds in case of unit closure was noted.

        The Court analyzed Rule 5 of the Cenvat Credit Rules, 2002, which allows for refund of Cenvat Credit when adjustment is not possible, subject to safeguards specified by the Central Government. The judgment highlighted the lack of such notifications setting out conditions for refunds in case of unit closure, emphasizing the entitlement of manufacturers to refunds under the rule. Consequently, the Court found no substantial question of law for consideration and dismissed the appeal at the admission stage, without costs.

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        ActsIncome Tax
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