CENVAT credit refund on export inputs upheld under Rule 5, following binding precedent and Board circular.

Rebate or refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 was considered for exports where the credit related to Additional Duties of Excise (T&TA). The matter was treated as covered by the Bombay HC decision in the respondent's own case, supported by an earlier view on the same issue and the Board's circular. On that basis, the Revenue's objection that no Additional Duties of Excise (T&TA) was leviable on the final product did not justify denial of relief, and the rebate or refund claim was held maintainable.

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Issues: Whether the Revenue was entitled to deny rebate or refund of CENVAT credit on the ground that no Additional Duties of Excise (T&TA) was leviable on the final product.

Analysis: The dispute turned on the availability of rebate or refund under Rule 5 of the CENVAT Credit Rules, 2004 in respect of exports where the credit related to Additional Duties of Excise (T&TA). The issue was held to be already covered by the decision of the Bombay High Court in the respondent's own case, following the earlier view taken on the same question and the Board's circular. In view of that binding precedent, the Tribunal found no basis to accept the Revenue's challenge.

Conclusion: The denial of rebate or refund was not sustainable and the respondent was entitled to relief.

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